CREV
COMPILATION AND REVIEW UPDATE FOR 2007 -- RECENTLY ISSUED SSARS
In recent years the Accounting and Services Review Committee (ARSC) has been active in issuing standards to update guidance in the area of compilation and review. This course presents an up-to-date summary of the most recently issued pronouncements.
MAJOR TOPICS:
- SSARS overview: the SSARS hierarchy
- SSARS No.1 amendments on the revised definition of “submission” – practice implications
- SSARS No. 10 and the CPA’s responsibility for fraud in review engagements
- SSARS No. 8 and “management use only” statements
- SSARS No 12: performance standards for compilation and review engagements
- SSARS No. 13: specified elements, accounts, or items
- SSARS No. 14: pro forma information
DESIGNED FOR: Accountants in public practice who provide compilation and review services for their closely held clients and need an overview and update of current and forthcoming standards.
Prerequisites: None
Level of Knowledge: Update
Field of Study: Accounting
Price: $39
Credit Hours: 2
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