Current Issues for Compilation, Review and Preparation Engagements—Part 1

CPE Credit: 2 hours

This material covers issues affecting compilation and review engagements in previously effective SSARS No. 19 carried forward and presents changes to this previous standard in SSARS No. 21, effective for periods ending on or after December 15, 2015. 

Learning Objectives:

• Understand the fundamental concepts of compilation, preparation and review services
• Learn the requirements of previous Statements on Standards for Accounting and Review Services (SSARS No. 19) incorporated in SSARS No. 21
• Learn the changes made in SSARS No. 21, Clarification and Recodification
• Overview SSARS Nos. 22 through 25
• Update knowledge of quality control standards (SSARS No. 26)