This CPE course covers the engagement essentials under Statements on Standards for Accounting and Review Services (SSARSs). You’ll walk through a traditional review engagement, and explore inquiry and analytical procedures along with reporting requirements for these engagements.
This course is fully updated to incorporate the changes from the recently issued SSARSs No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification.
- Review engagement essentials
- Review performance standards
- Inquiry and analytical procedures
- Accountant’s Review Report
- Common modifications to the accountant’s review report
- Latest developments
When you complete this course, you will be able to:
- Identify the performance standards required to perform a review of financial statements in accordance with SSARS No. 21
- Determine the appropriate reporting requirements for reporting on a review engagement
- Recognize the documentation requirements associated with reviews of financial statements
Who Will Benefit?
- CPA firm attest staff, including paraprofessionals, who perform review engagements
Advanced Preparation: None
This course content is also included in the staff training program, Preparation, Compilation, and Review Staff Essentials
. This innovative CPE training program has been designed to provide a convenient, accessible way to get comprehensive training in this broad and changing area of practice. Learn More