Vermont Society of Certified Public Accountants
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Surgent's Compilation and Review Overview Download

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Member Price: $49.00
Non-Member Price: $79.00

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Developer:
SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:
Auditing: 2.00
Fields of Study:
Auditing
Level:
Intermediate
Specifically designed for practitioners and their staff wanting an overview of compilation and review engagements, this course will introduce you to the objectives of compilation and review engagements, SSARS No. 21, Clarification and Recodification, which is currently applicable and is the most significant change to the compilation and review standards since their inception over thirty years ago, and the basic components and characteristics of financial statement preparation, compilation, and review engagements. The course will also address the changes in professional standards for compilations and reviews due to the issuance of SSARS No. 22-25, including SSARS No. 25's guidance on materiality and reporting. This course will also provide you with a review of the ins and outs of accepting and planning compilation and review engagements.

Objective

  • Understand the objectives of financial statement preparation, compilation, and review engagements
  • Be familiar with SSARS No. 21, Clarification and Recodification
  • Identify changes in professional standards due to the issuance of SSARS No. 22–25
  • Identify the basic components and characteristics of financial statement preparation, compilation, and review engagements
  • Review the ins and outs of accepting and planning financial statement preparation, compilation, and review engagements

Highlights

  • Objectives of financial statement preparation, compilation, and review engagements
  • SSARS No. 21, Clarification and Recodification
  • Components and characteristics of financial statement preparation, compilation, and review engagements
  • Accepting and planning financial statement preparation, compilation, and review engagements
  • Overview of SSARS No. 22–25

Designed For

Accounting practitioners and their staff wanting an overview of engagements prepared under SSARS No. 21, Clarification and Recodification, and related professional guidance

Prerequisite

Experience in financial accounting and reporting

Advanced Preparation

None
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