Do you need to know the fundamentals of performing compilation engagements? In this CPE course, you will learn about Statements on Standards for Accounting and Review Services (SSARSs) and the performance requirements and reporting considerations for compilation engagements. Thereafter, you will gain practical guidance about the differences regarding the procedures and reporting requirements for special purpose or other types of compilation engagements. This course includes updates on SSARS 22 and SSARS 23 (issued in 2016) in which engagements on pro form a financial information and prospective financial information are discussed.
Learning Objectives
Identify the performance requirements applicable to compilation engagements.
Recall the different reporting options associated with compilation engagements.
Identify the documentation requirements applicable to compilation engagements.