Courses

Surgent's Advanced Concepts in SSARS 21 and Nonattest Services (SAR4)

Register

Member Price: $0.00 Non-Member Price: $0.00

Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
Level:: Advanced

Practitioners who provide non-audit services must strike the right balance between complying with relevant professional and regulatory standards while mitigating litigation and other practice management risks. This course contains many best practices for managing the accounting, reporting, and performance issues associated with the attest services of compilations and reviews where reports are issued, as well as the SSARS 21 preparation of financial statements nonattest service.

Objective

Describe practice management risks associated with SSARS 21 services
Properly apply relevant professional standards with regulations for SSARS 21-23 services
Avoid peer review and litigation risks in SSARS 21 services
Be familiar with the numerous illustrations and examples of practical guidance to implement important key learning points

Highlights

Complete coverage of SSARS No. 21-23 related to Preparation of Financial Statements, Compilations and Reviews
Identifying and safeguarding independence threats for issuing attest reports
Defining the varying levels of responsibility for accountants providing non-audit services
Performing compilations and reviews effectively and efficiently, including developing proper advance expectations for review analytical procedures
Properly considering going concern, subsequent events, and other disclosure matters
Common issues related to peer reviews, including recurring reporting problems

Designed For

Anyone who performs or supervises non-audit engagements

Prerequisite

Experience with performing non-audit services

Advanced Preparation

None