This course informs the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services- 2016, and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services- 2018, SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, SSARS No. 26: Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services, and SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement.
Course No. F090
Format: Online pdf (370 pages). Printed book available.
Prerequisites: General understanding of compilation and review standards
Advance Preparation:None
Level: Overview
CPE Credit: 12 hrs.
Field of Study: Auditing: Technical
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: March 2026