Objective
- Understand and apply SSARS No. 21, Clarification and Recodification
- Be familiar with changes related to the issuance of SSARS Nos. 22–27
- Be familiar with preparation, compilation, and review program examples
- Be aware of the most recent reports and other required communications
Highlights
- 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
- SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services
- SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement
- Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Designed For
Accounting practitioners and their staff performing and managing compilation, preparation, and review engagement servicesPrerequisite
Experience in performing and managing compilation, preparation, and review engagementsAdvanced Preparation
None