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Guide and Update to Compilations, Reviews, and Preparations (CRU4)

  • Format Self-Study Download
  • Credits 4.00
  • Level Update
  • Field of Study Auditing (Technical) (4)

Overview

Specifically designed for compilation, preparation, and review practitioners and their staff, this course will provide you with an overview, update, and hands-on application for performing compilation, preparation, and review engagements. You will learn the ins and outs of SSARS No. 21, Clarification and Recodification as well as other recent releases from the AICPA that impact SSARS engagements. Lastly, the course will perform a detailed review of the key provisions of the recently issued SSARS No. 25, which is effective for 2021 engagements. Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements.



Major Topics:

  • SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services
  • SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018
  • SSARS No. 22, Compilation of Pro Forma Financial Information
  • Comprehensive sample engagement work programs for every level of SSARS No. 21 service
  • Complete illustrations of engagement letters, management representation letter, reporting and other required communications for every level of SSARS No. 21 service
  • Quality issues related to SSARS No. 21 engagements
  • Proposed changes to the SSARS

Learning Objectives:

  • Understand and apply SSARS No. 21, Clarification and Recodification
  • Be familiar with changes due to the issuance of SSARS Nos. 22, 23 and 24
  • Be familiar with preparation, compilation, and review program examples
  • Be aware of the most recent reports and other required communications

Who should take this course:

Accounting practitioners and their staff performing and managing compilation, preparation, and review engagement services

Experience in performing and managing compilation, preparation, and review engagements

None

No

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