Comps, Reviews and Preparations: How the Accounting Profession Got It Right
Tuesday, April 22, 2025
10 a.m.-1:30 p.m. Central
4 CPE (4 technical)
Course code: 25WC-0020
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In the beginning, CPA practitioners offered two types of attest services: audits and unaudited engagements. Auditors had plenty of authoritative guidance for choosing their auditing procedures and issuing reports but minimal guidance on performing and reporting on their unaudited engagements. In a landmark litigation in the 1960s, a CPA practitioner failed to detect an obvious fraud, ultimately leading to the AICPA creating well-defined, positive standards that birthed the Compilation and Review services in 1978.
Major subjects
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General Principles applicable to all SSARS engagements
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Compilations
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Reviews
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Preparations
Learning objectives
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Review the evolution of the Compilation and Review standards into its current SSARS 21 format
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Examine the key requirements of Sections 60-90 of SSARS 21 to support its practical application in performing Compilations, Reviews and Preparations
Who should take this program?
- Partners, managers and accountants looking to expand and update their understanding and knowledge.
Pricing
|
Standard Member Fee |
$159.00
|
 Standard Nonmember Fee |
$209.00
|
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