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The Essential SSARS 21-23 Implementation Toolkit

Now fully updated for SSARS 22 and 23

SSARS No. 21 was a complete clarification and recodification of existing standards and SSARS 22 and 23 bring additional changes. 

  • Are you in compliance?  

  • Do you know what really changed with respect to your professional responsibilities? 

  • Are you ready to easily show clients how their representation letters and reports are going to look different?

This newly-updated Toolkit provides 65 pages of customizable documents that will get your firm ready for SSARS 21-23.


Watch a short video to learn more about this Toolkit

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This essential toolkit will help you ensure effective and efficient implementation of the new requirements that are fully effective for all SSARS engagements performed for periods ending on or after December 15, 2015. This includes the brand-new nonattest service of Preparation of Financial Statements, as well existing attest services of Compilation Engagements and Reviews of Financial Statements.

Includes all of these illustrative documents:

  1. Sample Letters - Sample engagement letters are included for all SSARS engagements, as well as a non-authoritative engagement letter that may be used for nonattest bookkeeping services not subject to SSARS No. 21.

  2. Procedures Checklists – Includes suggested engagement work programs for preparation of financial statements, compilations and reviews, including the general principles with which all SSARS engagements must comply. The checklists for the compilations and reviews are highlighted for the specific changes in requirements from SSARS No. 19 to ensure you know precisely what you need to perform, document, and communicate differently. In addition, optional best practices are clearly differentiated from the procedures the accountant “must” or “should” do in order to be in compliance with the minimum professional responsibilities.  

  3. Management Representation Letter – Includes illustrative management representations required to be obtained in a review of financial statements, including a “red-lined” version of the SSARS No. 19 version so that you can clearly communicate the specific changes in explaining the new version of the letter to clients. 

  4. Review Inquiries – Provides suggested inquiries for a typical business entity when performing a review of financial statements.

  5. Reports – Sample reports are included for compilations and reviews, including clearly differentiating what report modifications only apply to financial statements prepared under a special purpose framework. Illustrative reports highlight what specifically needs to be added or subtracted from the standard reports to comply with various circumstances, such as known departures from the applicable financial reporting framework, supplemental information provided, and many more common situations encountered. 

Product Format/Delivery:

The toolkit is delivered electronically in a 65-page Microsoft Word file, so that you can customize the documents to meet the needs of your firm. After your order has been placed, you will receive the toolkit as an email attachment within one business day.

Refund Policy:

Please note that refunds are not available for this product.

You might also like these upcoming webinars:

Course TitleDate & TimeInstructorsCreditsPricePurchase

Successfully Navigating the Impacts of SSARS No. 21-23 (SSAR)
Field of Study: Accounting (Technical) (2)

March 26, 2019 01:00 PM - 03:00 PM (Eastern)

Jen Louis, CPA



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