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FUS832 – Practice Issues – Compilation & Review Update

Course and Test $  255.00
Course and Test PDF $  215.00
Additional Hard Copy Test $   60.00
Additional Online Test $   60.00
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SKU: FUS832 Category:

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CPE Credit Hours: 20

Field of Study: Auditing

Publication Date: April 2021

 

The objective of this course is to inform of the various changes made to the compilation and review standards by the AICPA’s Accounting and Review Services Committee (ARSC), and to address practice issues related to compilation and review engagements.

The first section of this course consists of an overview of SSARS No. 21, as amended by SSARS No. 22 through 25, and addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement.

The remainder of the course consists of practice issues in compilation and review engagements. The focus of the course is to identify, recognize and recall the rules pertaining to various pronouncements, including those related to recent developments.

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This is a self-study CPE course.
Program level: Overview
Prerequisites: General understanding of compilation and review standards

Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase