Event Detail

Compilation and Review Practice Guide

Description:

On-line registration is closed for this event. To register, please email riscpamembers@riscpa.org

Compilation and review issues have dominated the profession during the past few years. 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.

Highlights:

  • SSARS standards
  • Compilation performance requirements
  • Review performance requirements
  • Documentation for compilations and reviews
  • Special purpose frameworks financial statements
  • Legal liability concerns and issues
  • How to perform and document analytical procedures appropriately, including developing expectations
  • Independence and the AICPA Code of Professional Conduct
  • Non-attest services
  • Common issues raised in peer reviews

Objectives:

Participants will be able to:

  • Identify the performance requirements in the SSARS standards
  • Effectively perform compilation, review, and preparation engagements utilizing the most recent guidance in effect.
  • Efficiently document compilations and reviews
  • Identify best practices when performing compilation and review engagements
  • Address special purpose frameworks when performing compilation and review engagements

Prerequisites:

Basic familiarity with SSARS standards

Designed For:

Practitioners who perform compilation and review engagements for non-public entities.

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