Introduction to Compilation Engagements

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1.5 Credits

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 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 compilation engagement. This enhanced learning program combines real-world examples, practice exercises, case studies, and a "learning coach", to create a flexible, engaging learning experience.


  • Identify the objective and framework of compilation engagements.
  • Recognize the elements that comprise compilation engagements.
  • Determine independence issues related to a compilation engagement.

Major Topics

  • The definition of a compilation engagement
  • How a compilation engagement compares to other engagements
  • The elements of a compilation engagement
  • Independence
  • Professional standards that apply to compilation engagements

Designed For

CPA firm staff members that perform review, compilation and financial statement preparation engagements
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