Compilation and review issues have dominated the profession during the past few years, and the codification of SSARS 21 in AR-C Sections 60, 70, 80, and 90, as well as the changes made in SSARS 22, 23 and 24. This program addresses these changes and current performance requirements in the compilation and review literature such that practitioners will be able to perform these services in compliance with SSARS, while applying best practices for both efficiency and effectiveness.
Participants will be able to: Identify the performance requirements in the SSARS standards based on SSARS 21, 22, 23 and 24 Effectively review engagements utilizing the guidance in AR-C Sections 60, 80, and 90 Effectively perform preparation engagements utilizing the guidance in AR-C Section 70 of SSARS 21 Efficiently document compilations and reviews following the documentation guidance in AR-C Sections 80 and 90 in SSARS 21, 22, 23 and 24 Identify best practices when performing compilation and review engagements Address special purpose frameworks when performing compilation and review engagements
Practitioners who perform compilation and review engagements for non-public entities.
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