Performing a Review Engagement Part II

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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 procedures performed when conducting review engagements in accordance with SSARSs. This enhanced learning program combines real-world examples, practice exercises, case studies, and a "learning coach", to create a flexible, engaging learning experience.


  • Recognize the purpose and types of analytical review procedures.
  • Indicate the process for performing analytical review procedures.
  • Identify inquiries common to review engagements.
  • Recall the documentation requirements for inquiry and analytical review procedures.

Major Topics

  • Analytical procedures common to review engagements
  • The importance of developing expectations for analytical procedures
  • Inquiries common to review engagements
  • Appropriate use of checklists and other forms to document inquiry and analytical procedures

Designed For

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