Practice Issues — Compilation and Review Update Module I

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SKU: 2020-practice-issues-compilation-and-review-update-module-i Categories: ,

Practice Issues — Compilation and Review Update Module I

Author: Steven C. Fustolo, CPA


The objective of this course is to inform the reader of the various changes made to the compilation and review standards by the AICPA’s Accounting and Review Services Committee (ARSC), and to address practice issues related to compilation and review engagements.

With this 12-hour course you will:

  • Get a 363-page PDF manual
  • Identify some of the changes in SSARS No. 21, as amended by SSARS No. 23, that are and are not carried over from auditing standards
  • Recognize engagement types that are and are
    not part of SSARS No. 21
  • Recall whether the preparation of financial statements standard is an attest or nonattest service
  • Recall what must happen for an accountant to perform a preparation of financial statements engagement
  • Recall whether a preparation engagement under AR-C 70 is subject to peer review
  • Identify whether a report is required in a preparation of financial statements engagement under
    AR-C 70
  • Recognize what the reporting requirements are, if any, when a “no assurance” legend is omitted from prepared financial statements under the AR-C 70 standards
Designation CPE Hours
CPA 12 Auditing

Course level: Overview
General understanding of U.S. GAAP is required.

Want to order by phone? Call us at: (714) 776-7850


Spidell Publishing, 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This self-study is designed to meet the requirements for 12 hours of continuing education for the California Board of Accountancy. Level: Overview. Field of Study: Auditing. Delivery Method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. Prerequisite: General understanding of U.S. GAAP.

Spidell Hours

CPA
Auditing 12

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