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Engagement Essentials: Compilation of Financial Statements

Author/Moderator: Kimberly G. Burke, Ph. D; Hugh Parker Ph. D, CPA
Publisher: AICPA
Availability: 09/15/2015
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Description

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This CPE course covers the engagement essentials for performing a compilation of financial statements in accordance with SSARS No. 21, and walks you through a standard compilation engagement. It has been fully updated to incorporate the changes from the recently issued SSARSs No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification.

Topics Discussed:

  • Compilation engagement essentials
  • New performance requirements for compilation engagements
  • Changes to the accountant’s Compilation Report
  • Common modifications to the accountant’s compilation report
  • Compilation engagements for special purpose framework financial statements
  • Latest developments

Learning Objectives:
When you complete this course, you will be able to:

  • Identify the performance requirements for a compilation of financial statements in accordance with SSARS No. 21
  • Determine the appropriate reporting requirements for reporting on a compilation engagement
  • Recognize the documentation requirements associated with compilations of financial statements

Who Will Benefit?

  • CPA firm attest staff, including paraprofessionals new to performing compilation engagements

Prerequisite: None

Advanced Preparation: None

Table of Contents

Excerpts

Videocourse Details

NASBA Field of Study: Accounting and Auditing
Level: Basic
Recommended CPE Credit: 4 (Preliminary Credit, See Details)
Engagement Essentials: Compilation of Financial Statements
Text , 2015
Product# 733629
Availability: 09/15/2015
Regular:$129.00
AICPA Member:$99.00
Your Price:$129.00
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