CPAR Auditing Practice

CPAR - 2019/January, Seg.02 - SSARS 24 and Beyond: The Latest Developments

Course Overview
It is not unusual for your clients to collaborate with you during the preparation of their financial statements. As a result, many accountants are beginning to appreciate the AICPA’s rules that differentiate compilation services from merely assisting management in preparing their financial statements. Mich'l Glynn, who serves as the staff liaison for the Accounting and Review Services Committee, explains when it might be possible for you to perform a compilation on financial statements that omit substantially all disclosures.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize the disclosure requirements under SSARS No. 21;
  • Identify the new concepts the ARSC is proposing for special purpose frameworks;
  • Recognize the guidelines for interim reviews under SSARS No. 24; and
  • Identify the requirements and guidance related to international reporting issues under AR-C Section 100.

Prerequisites/Advanced Preparation:

Work experience in financial reporting or auditing, or an introductory course in auditing.

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Price (USD)

Standard: $69.90


Course Code : CPAR1372-FM

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Auditing

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