- NY Credits : 2.0
- TX Credits : 2.0
Overview of SSARS No. 21
This course discusses the guidance for accounting review services instituted by the issuance of SSARS No. 21 and the impact that this standard has on practitioners that plan and perform compilations, reviews, and financial statement preparation services. This course is most beneficial to professionals new to compilations and reviews who may be at the staff or entry level. It may also benefit more advanced professionals with limited exposure to compilations, reviews, and financial statement preparation engagements.
Upon successful completion of this course, the user should be able to:
identify the primary purpose of SSARS No. 21,
identify recent changes required by SSARS No. 21, and
determine the requirements under SSARS No. 21 for compilations, reviews, and engagements to prepare financial statements.