Professionals in public practice, industry, government, and education who deal with non issuing (nonpublic) entities
Accounting and Auditing
Florida Institute of CPAs
$39.00 members, $60.00 non-members
Visit and examine the new and revised standards in the Review Section of SSARS 19 specifically for review engagements. There are new engagement letter and accountant’s review report requirements that professionals must adhere to. Explore the new documentation issues in SSARS 19 for reviews. These documentation issues include analytical procedures, inquiries, and management representation letters plus other matters requiring documentation. Other documentation requirements that are outside SSARS 19 but still required include SQCS 8 quality control requirements and the employee’s independence representations. Issues like going concerns, subsequent events, and changing from an audit to a review are discussed.
Individuals that complete this self-study and successfully pass the exam will earn 2 hours of Accounting & Auditing CPE Credit.
NOTE: IN ORDER TO RECEIVE CPE CREDIT, THE COURSE MUST BE PURCHASED BY THE INDIVIDUAL INTENDING TO TAKE IT.