SSARS No. 25 - Materiality in Financial StatementsCode: 22-SSARS25

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Course Details

104 pages

Objectives: The purpose of this course is to inform the reader of the various changes made to the compilation and review codification by the issuance of SSARS No. 25,  Materiality in a Review of Financial Statements and Adverse Conclusions

Program Content:  Topics include: changes made to AR-C 60- General Principles, AR-C 70- Preparation of Financial Statements, AR-C 80- Compilation Engagements, and AR-C 90- Review of Financial Statements.  Topics include expanding use of the disclaimer report in a preparation engagement, changes involving the reporting on the contractual basis of accounting,  new requirements to define materiality in a review engagement, expanded inquiries and management representations in a review engagement,  the new modified conclusion (qualified and adverse conclusion) reporting changes, guidance on going concern in a review engagement, and more.  

          

Category: Auditing  


CPE Credit:  4 Hours

Program Level:  Basic to intermediate

Prerequisites:  General understanding of Compilation and Review and Auditing Standards

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.   Complaints regarding registered sponsors may be addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasba.org

NASBA Sponsor number 108096

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Accounting and Financial Reporting for COVID-19 and the CARES Act!
Very timely and well presented material. Great go-to resource to have in my library.
Cathy Brunscheon
11/19/2020
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Accounting and Financial Reporting for Covid-19 and the CARES Act
Very informative course, the material was well organized and easy to follow, very reasonably priced.
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11/04/2020
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accounting and financial reporting for covid 19 and the cares act
excellent material
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10/10/2020
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YODICE & COMPANY PC
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Accounting & Financial Reporting for Covid-19 & the Cares Act
Very informative. Useful information for reporting.
Clara N. Gunning
06/22/2020
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