Introduction to Review Engagements
Included in Preparation, Compilation and Review Staff Essentials, this CPE course provides fundamental training on the general principles and objectives of a review engagement.
NASBA Field of Study
Kimberly Burke, Hugh Parker
This CPE course is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series.
This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of the SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the general principles and objective of a review engagement. This enhanced learning program contains a customized “learning coach" to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.
- The objective of a review engagement
- How a review engagement compares to other financial statement services
- The elements of a review engagement
- Hierarchy of review standards and guidance
- Identify the general principles and objective of review engagements.
- Recall the independence requirements associated with review engagements.
- Recognize the standards from the AICPA's Code of Professional Conduct (the code) that apply to reviews of financial statements of nonissuers.
Group ordering for your team
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