Cover the basic requirements for performing preparation, compilation, and review engagements under Statements on Standards for Accounting and Review Services (SSARS), including the new SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. Review common issues found on SSARS engagements in connection with peer reviews and the impact of various findings on the results of a peer review. Identify key issues to consider during SSARS engagements, and determine how to incorporate quality control recommendations and tips for performing high-quality SSARS engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event
Learning Objectives
After completing this course, you will be able to:
- Recognize the foundational principles of SSARS.
- Identify the new requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.
- Indicate processes to achieve high-quality SSARS engagements.
Major Topics
The major topics covered in this class include:
- Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements.
- New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.
- Common peer review findings.
- Practice tips for high-quality engagements.
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