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Overview

4.0 Credits
ONLINE

Specifically designed for preparation, compilation, and review practitioners, this course provides a comprehensive reviewand hands-on application for performing financial statement preparation, compilation, and review engagements. You willlearn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as additional guidance relatedto SSARS engagements through the issuance of SSARS Nos. 22–27 by the AICPA’s Accounting and Review ServicesCommittee (ARSC). The course also reviews recent peer review feedback on SSARS engagements, providing insights onhow to successfully apply this guidance.


Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provideyou with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, andreview engagements.

Objectives

  • Understand and apply SSARS No. 21, Clarification and Recodification
  • Be familiar with changes related to the issuance of SSARS Nos. 22–27
  • Be familiar with preparation, compilation, and review program examples
  • Be aware of the most recent reports and other required communications

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
• SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018
• SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
• SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services
• SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement
• Sample comprehensive engagement work programs for preparation, compilation, and review engagements

Prerequisite

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

Sessions

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Friday, November 7, 2025

General Sessions
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