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Guide to SSARS No. 21 Preparation of Financial Statement and Compilation Engagements (COM4)

Thursday, September 21, 2017
01:00 PM - 04:30 PM (Eastern)

Richard Daisley, CPA

  • Format Webinar
  • Credits 4
  • Level Basic
  • Field of Study Auditing (4)

Overview

Be the go-to person on compilation and financial statement preparation engagements. Specifically designed for preparation and compilation practitioners and their staff, this course will provide you with hands-on application for performing preparation and compilation engagements. You will learn the ins and outs of relevant sections of SSARS No. 21, Clarification and Recodification, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on SSARSs requirements and guidance as it relates to preparation and compilation engagements. More importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform those engagements. Plus, the course will cover new guidance relevant to compilation and preparation engagements which was introduced by SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016.

Major Topics:

  • Relevant sections of SSARS No. 21, Clarification and Recodification
  • Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22 and 23
  • Comprehensive sample engagement work programs for preparation and compilation engagements
  • Prescribed form, specified line item, pro forma, and other engagement variations
  • Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements
  • SSARS No. 21 implementation issues and peer review feedback

Learning Objectives

  • Understand and apply relevant sections of SSARS No. 21, Clarification and Recodification
  • Be familiar with guidance impacting compilation and preparation engagements which is contained in SSARS Nos. 22 and 23
  • Be familiar with preparation and compilation work program examples
  • Be aware of the most recent reports and other required communications
  • Keep abreast of relevant ARSC agenda items and projects
  • Utilize hands-on examples and illustrations to increase your overall understanding and application of the material

Who should take this course:

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

Experience in performing and managing preparation and compilation engagements

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