SSARS No. 25 - Materiality in Financial StatementsCode: 23-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

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Accounting and Financial Reporting
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Mary Stewart
06/04/2021
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Mary G Stewart CPA PA
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Accounting and financial reporting for COVID, CARES ACT and PPP loans
Excellent, timely topic and very informative.
Cynthia Furr
05/22/2021
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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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Baker & Colson PC
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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.
Deborah Currie
11/04/2020
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accounting and financial reporting for covid 19 and the cares act
excellent material
SALVATORE F YODICE CPA
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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