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FUS855 – SSARS No. 25

Course and Test $ 75.00
Course and Test PDF $ 55.00
Additional Hard Copy Test $ 12.00
Additional Online Test $ 12.00
SKU: FUS855 Category:

CPE Credit Hours: 4NASBA Color logo-1 inch

Field of Study: Auditing

Publication date: January 2023


This course identifies the various changes made to the compilation and review codification by the issuance of SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, including changes made to AR-C 60 – General Principles, AR-C 70 – Preparation of Financial Statements, AR-C 80 – Compilation Engagements, and AR-C 90 – Review of Financial Statements.

Topics include expanding use of the disclaimer report in a preparation engagement, changes involving reporting on the contractual basis of accounting, new requirements to define materiality in a review engagement, expanded inquiries and management representations in a review engagement, the new modified conclusion (qualified and adverse conclusion) reporting changes, guidance on going concern in a review engagement, and more.

More Information

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

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