Introduction to Review Engagements

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1.0 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 review 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 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.

Major Topics

  • The objective of a review engagement
  • How a review engagement compares to other financial statement services
  • The elements of a review engagement
  • Independence
  • Hierarchy of review standards and guidance

Designed For

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