The purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services- 2016. The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. The course also discusses SSARS No. 22, Compilation of Pro Forma Financial Information.
Format: Online pdf (282 pages). Printed book available.
Prerequisites: General understanding of U.S. GAAP
CPE Credit: 10 hrs.
Field of Study: Auditing
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: March 2018