Surgent’s Successfully Navigating the Impacts of SSARS No. 21-23 (SSAR) (SSAA111/19)

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Event Description

Statements of Standards for Accounting and Review Services (SSARS) recently underwent a complete revision through the issuance of SSARS No. 21, Statements of Standards for Accounting and Review Services: Clarification and Recodification. The most monumental change is the creation of a brand new non-attest service entitled “Preparation of Financial Statements.” This course will focus on clear and practical guidelines for successfully navigating the changed professional requirements of SSARS No. 21, and subsequent SSARS No. 22 – 24, compared to current practice.

Designed For

Practicing CPAs who prepare, compile or review financial statements for clients

Objectives

  • Describe the difference in the accountant’s responsibilities for services related to preparation of financial statements, compilations and reviews under SSARS No. 21-24
  • Understand the minimum documentation requirements for each level of service
  • Identify the required elements of the appropriate accountant’s report

Major Subjects

  • Satisfying the completely clarified and revised professional standards related to preparation of financial statements, compilations and reviews, highlighting requirements of SSARS No. 21-24
  • Differentiating when it is appropriate to perform a preparation of financial statements non-attest service instead of a compilation engagement requiring a report to be issued
  • Highlighting the major reporting changes for compilations and reviews

Prerequisites

None

Instructions

When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from info@surgent.com that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
If you have further questions, please email info@surgent.com or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.