Compilation and Review UpdateCode: 20-CR
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Objectives: The purpose of this course is to inform the reader of the various changes proposed by the Accounting and Review Services Committee of the AICPA and practice issues surrounding compilation and review engagements. This course covers changes in SSARS Nos. 9 through 20, responsibility for fraud, internal control and going concern, representation letters for reviews, personal financial statements, using staff, compiling pro forma financial information, OCBOA financial statements, legends on financial statements, and more.
Program Content: This course consists of an accumulation of practice issues relating to compilation and review engagements that have been addressed in peer reviews, compilation and review alerts and practice bulletins, including: • SSARS 8 internal-use financial statements • SSARS 9 • Responsibility for fraud, internal control and growing concern in compilation and review engagements • Representation letters in review engagements • Personal financial statements • Using staff • Compiling pro forma financial information • Compiling and reviewing OCBOA statements • Legends on financial statements, and more
Presentation Method: Self-Study
CPE credit: 20 Hours
Program Level: Basic to intermediate
Prerequisites: Basic understanding of compilation and review engagements
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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