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Compilations, Reviews, and New Preparations: Engagement Performance and Annual Update (CRAU)

Wednesday, May 24, 2017
11:30 AM - 07:30 PM (Eastern)

Richard Daisley, CPA

  • Format Webinar
  • Credits 8
  • Level Update
  • Field of Study Auditing (8)

Overview

Specifically designed for preparation, compilation, and review practitioners and their staff, this course will provide you with a comprehensive review and hands-on application for performing financial statement, compilation, and review engagements. You will learn the ins and outs of SSARS No. 21, Clarification and Recodification. The course will also cover the changes that have occurred with the issuance of SSARS Nos. 22 and 23 with regard to compilation of pro forma financial information engagements, engagements on prospective financial information, as well as in other areas relevant to SSARS No. 21 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 preparation, compilation, and review engagements. This powerful and comprehensive resource provides hard copies of all the sample engagement letters, procedure checklists, illustrative reports, and more contained in The Essential SSARS No. 21-23 Implementation Toolkit to assist you with implementing new SSARS requirements. This course is intended to be your go-to reference for training your staff and managing your SSARS Nos. 21-23 services in compliance with professional, ethical, and technical requirements.

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. 22, Compilation of Pro Forma Financial Information
  • Sample comprehensive engagement work programs for preparation, compilation and review engagements
  • Designing and performing procedures to specifically meet each engagement objective
  • Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations
  • Other communication requirements, such as sample engagement letters and management representation letters
  • Current ARSC agenda items and projects

Learning Objectives

  • Understand, apply SSARS No. 21, Clarification and Recodification
  • Be familiar with changes due to the issuance of SSARS Nos. 22 and 23
  • Be familiar with compilation and review program examples and disclosure illustrations
  • Identify and apply compilation, preparation, and review procedures
  • Be aware of the most recent compilation and review reports and other communications
  • Utilize hands-on examples and illustrations to increase your overall understanding and application of the material

Who should take this course:

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

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

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