Compilation & Review: Issues and Updates 2013 (Part 2)

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Designed For: Professionals in public practice, industry, government and education who deal with nonpublic entities.

Product Code: CR2-OL13

About the Author: Cecil "Pat" Patterson Jr., CPA
Patterson CPA Group, Inc.
Ponte Vedra Beach, FL
pat@pattersoncpafirm.com

Category: Accounting and Auditing

Vendor: Florida Institute of CPAs

Format: Online

Price: $35.00 members, $45.00 non-members

CPE Credit:  2 hours of Accounting & Auditing

NASBA Field of Study:  Accounting, Auditing

Level: Update

Prerequisite:  Experience in compilation and review services.  CR1-OL13, Part 1 of this four-part series, is recommended.

Advance Preparation:  None

NOTE:  In order to receive CPE credit, the course must be purchased by the individual intending to take it.

Related Courses: 
Compilation and Review:  Issues and Updates 2013 (Part 1), CR1-OL13
Compilation and Review:  Issues and Updates 2013 (Part 3), CR3-OL13
Compilation and Review:  Issues and Updates 2013 (Part 4), CR4-OL13

Learning Objectives:

After viewing this presentation, participants will be able to:
1.  Describe the major changes to compilation and review engagements as specified by SSARS 19.
2.  Define the relevant terminology found in SSARS 19.
3.  Describe the overall purpose and key differences between a compilation engagement and a review engagement.
4.  State the difference between unconditional and presumptively mandatory professional requirements.
5.  List the categories of the SSARS hierarchy and examples of key components within each category.
6.  Name the key elements of a compilation or review engagement.
7.  Discuss the importance of materiality to a compilation or review engagement.

Description:

Learn about the new 2012 and 2013 compilation and review professional standards, which represent the most significant changes to these standards in over 30 years.  Review pertinent, specially selected standards from earlier years.

Compilation and Review: Issues and Updates 2013 (Part 2) is an overview and review of professional standards.  This self-study course is the second of four parts that make up the FICPA's Compilation and Review course offering. 

You will receive 2 emails after registering for this course. One email will contain the receipt for your course purchase and the other will provide instructions on how to access and log in to the course.