Practice Issues — Compilation and Review Update Module I

$100.00

Get an up-to-date 15-hour auditing course to help fulfill your A&A requirement. Get the latest changes made to compilation and review standards. (15 Auditing hours for CPAs)

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Practice Issues — Compilation and Review Update Module I

Author: Steven C. Fustolo, CPA

Electronic version only


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 8-hour course you will:

  • Get a 173-page PDF manual
  • Identify some of the changes in SSARS No. 21, as amended, that are and are not carried over from auditing standards
  • Identify engagement types that are and are not authorized under SSARS No. 21
  • Recall whether the preparation of financial statementsstandard is an attest or nonattest service
  • Recognize the term that is assigned to engagements performed on the cash, tax and regulatory bases of accounting
  • Recognize a criterion for an accountant to perform a preparation 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 statementsengagement 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 8 Auditing

Course level: Overview
General understanding of compilation and review standards is required.

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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 8 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. General understanding of compilation and review standards is required.

Spidell Hours

CPA
Auditing 8

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