Course Individually
Course Description
Accounting Compilation, Review, and Preparation Standards is a course that will identify the primary changes to compilation and review standards (AICPA) subsequent to SSARS 21 being released. This course will discuss implementation issues and significant changes affecting practitioners. This course will discuss the necessary changes to client communications, engagement performance and engagement documentation as a result of SSARS 21. This course will cover the review of financial statements (AR-C 90) in great detail. This course will define the major requirements of SSARSs for preparations, compilations, and reviews. Finally, this course will identify independence when providing nonattest services.
NOTE - This is a Video Self-Study Course
Learning Objectives
Upon successful completion of this course participant should be able to be complete the following objectives:
- Identify the primary changes to compilation and review standards (AICPA) subsequent to SSARS 21.
- Discuss implementation issues and significant changes
- Implement the necessary changes to client communications, engagement performance and engagement documentation
- Apply the major requirements of SSARSs for preparations, compilations, and reviews.
- Identify independence requirements when providing nonattest services.
CPE Credits: 8 CPE for CPAs
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Accounting
Program Prerequisites: None
Advanced Preparation: None
Revision Date: March 20, 2023
