Surgent's Guide and Update to Compilations, Reviews and Preparations
Tuesday, Feb. 17, 2026
8-11:30 a.m. Central
4 CPE (4 technical)
Course code: 25WS-2180
View pricing
Specifically designed for preparation, compilation, and review practitioners, this course provides a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as additional guidance related to SSARS engagebents through the issuance of SSARS Nos. 22–27 by the AICPA's Accounting and Review Services Committee (ARSC). The course also reviews recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements.
Major subjects
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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
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SSARS No. 22, Compilation of Pro Forma Financial Information
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SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services 2018
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SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
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SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services
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SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement
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Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Learning objectives
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Understand and apply SSARS No. 21, Clarification and Recodification
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Be familiar with changes related to the issuance of SSARS Nos. 22-27
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Be familiar with preparation, compilation, and review program examples
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Be aware of the most recent reports and other required communications
Who should take this program?
- Accounting practitioners and their staff performing and managing compilation, preparation, and review engagement services
Pricing
|
Standard Member Fee |
$159.00
|
Standard Nonmember Fee |
$159.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$159.00
(Standard Nonmember Fee).
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Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (4.0)
Level
Update
Format
Group Internet Based
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
Experience in performing and managing compilation, preparation, and review engagements
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
Learn more
Related programs
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Dec. 10, 2025 | Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update | Webinar
Dec. 10, 2025 | Preparation, Compilation and Review Engagements | Webinar
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