20SS-0116: Surgent's Compilation and Review Overview (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
2 CPE (2 technical)
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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, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services -- 2016.This course will also provide you with a review of the ins and outs of accepting and planning compilation and review engagements.
Major subjects
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Objectives of financial statement preparation, compilation, and review engagements
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SSARS No. 21, Clarification and Recodification
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Components and characteristics of financial statement preparation, compilation, and review engagements
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Accepting and planning financial statement preparation, compilation, and review engagements
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Overview of SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services -- 2016
Learning objective(s)
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Understand the objectives of financial statement preparation, compilation, and review engagements
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Be familiar with SSARS No. 21, Clarification and Recodification
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Identify changes in professional standards due to the issuance of SSARS No. 22, Compilation of Pro Forma Financial Information , and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services -- 2016
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Identify the basic components and characteristics of financial statement preparation, compilation, and review engagements
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Review the ins and outs of accepting and planning financial statement preparation, compilation, and review engagements
Who should take this program?
Accounting practitioners and their staff wanting an overview of engagements prepared under SSARS No. 21, Clarification and Recodification, and related professional guidance
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