Objective
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- Understand, apply SSARS No. 21, Clarification and Recodification 

- Be familiar with changes due to the issuance of SSARS Nos. 22-25 

- Be familiar with compilation and review program examples and disclosure illustrations 

- Identify and apply compilation, preparation, and review procedures 

- Be aware of the most recent compilation and review reports and other communications 

- Utilize hands-on examples and illustrations to increase your overall understanding and application of the material 

Highlights
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- SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services 

- SSARS No. 22, Compilation of Pro Forma Financial Information 

- SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 

- SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions 

- Sample comprehensive engagement work programs for preparation, compilation and review engagements 

- Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations 

- Other communication requirements, such as sample engagement letters and management representation letters 

- Going concern reporting implications on SSARS engagements due to COVID-19 and other issues




 

Designed For
Accounting practitioners & their staff performing and managing compilation, preparation, and review engagement servicesPrerequisite
Experience in performing and managing compilation, preparation, and review engagementsAdvanced Preparation
None