CARU
COMPILATION AND REVIEW UPDATE FOR 2007:
WHAT’S HAPPENING, AND WHAT’S IN THE PIPELINE
This course provides a summary of recent activity by the Accounting & Review Services Committee and a discussion of major practice issues involved for accountants who provide compilation and review services for their clients.
Major topics include:
- Overview of Alert
- Current practice issues
- Special purpose statements
- Preparing statements for audit
- GAAP departures
- Bookkeeping services and CPA liability
- Peer Review findings
- Elimination of SAS references in SSARS
- Basis of accounting
- Titles and captions in OCBOA statements
- Emphasis of matter
- Subsequent discovery
- Analytical procedures
Designed for:
Accountants in public practice who provide accounting, compilation, and review services to their closely-held clients
Level of knowledge: Update
Field of study: Accounting |