On-Demand


14 CPE Credits

Preparation, Compilation, and Review Staff Essentials 2026

On-Demand
14 CPE Credits

Learning Objectives

  • Identify performance requirements for preparation, compilation and review engagements.
  • Identify how SSARS No. 26 integrates existing engagement requirements with the firm-level quality management principles of SQMS No. 1.
  • Recognize reporting requirements associated with compilation and review engagements.
  • Distinguish between various financial reporting frameworks used in the preparation of financial statements.

Major Topics

  • Preparation, compilation and review engagement fundamentals
  • Performing preparation, compilation and review engagements
  • Reporting on compilation and review engagements, including illustrative reports
  • Special purpose frameworks and recent regulatory developments
  • SSARS No. 26 amendments and SQMS No. 1 quality management requirements

CPE Credits Available

14 CPE Credits
14
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Peer Review

Prerequisites

None.

Advanced Preparation

None.

Intended Audience

  • CPAs
  • Accounting firm staff members
  • AICPA members
  • Auditors

Provider

AICPA - Durham

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