Compilation and Review: A Guide to Preparation Engagements
Author: Spidell Publishing, LLC
This program provides accountants with guidance on preparation engagements. Although there are fewer authoritative standards for these engagements, they far outnumber the quantity of audits performed each year. The standards and applicable guidance to these engagements is provided in the introductory chapter. The performance of preparation engagements is discussed.
With this 3-hour course you will:
- Get a 51-page PDF manual
- Identify the differences between a preparation, a compilation, and a review engagement
- Recognize the applicability of Statements on Standards for Accounting and Review Services (SSARS) to various types of professional services
- Identify the differences in objectives and procedures between compilation and review engagements
- Recognize the guidance regarding a change in the level of service
- Identify the objective and requirements of an engagement to prepare financial statements
- Recognize departures from GAAP and/or omitted disclosures
| Designation | CPE Hours |
|---|---|
| CPA | 3 Accounting |
Course level: Basic
No advance preparation is required.
Want to order by phone? Call us at: (800) 277-2257
Spidell Publishing, LLC 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 3 hours of continuing education for the California Board of Accountancy. Basic Level. Field of Study: Accounting. Delivery Method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (800) 277-2257. Prerequisite: No advance preparation is required.
