Compilations, Reviews, and Preparations: Engagement Performance and Annual Update (CRAU)
8.00 Credits
Member Price $340.00
Non-Member Price $440.00
Overview
SSARS No. 21, Clarification and Re-codification, 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.
Objectives:
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.
Designed For:
Accounting practitioners & their staff performing and managing compilation, preparation, and review engagement services.
Leader(s):
- Thomas Sheets
Non-Member Price $440.00
Member Price $340.00