SSARS No. 21 – An Overview

Price: $13.25

CPE Credits: 1.5

Category:

Course Number: AACKCSS21

SSARS 21 Overview accounting cpe

Description:
This course will provide a strong overview of the key principles and requirements of SSARS No. 21.
SSARS No. 21 includes significant revisions that affect the standards used by accountants in public practice who prepare financial statements for their clients.
Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

AuthorKelen F. Camehl, CPA, MBA

Publication: March 2015

Format: PDF

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  •  Identify the effective date of SSARS No. 21.
  • Identify specific reporting requirements with respect to preparation engagements.
  • Identify reporting requirements regarding compilation engagements.
  • Recognize the reporting requirements when an accountant modifies the standard review report.
  • Identify the required documentation to be maintained by an accountant for a review engagement.
  • Recognize the appropriate period of time an accountant should consider the going concern of an entity.
  • Recognize the specific assertions that should be included in an entity’s management representation letter.

Description:
This course will provide a strong overview of the key principles and requirements of SSARS No. 21.
SSARS No. 21 includes significant revisions that affect the standards used by accountants in public practice who prepare financial statements for their clients.
Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

AuthorKelen F. Camehl, CPA, MBA

Publication: March 2015

Format: PDF

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  •  Identify the effective date of SSARS No. 21.
  • Identify specific reporting requirements with respect to preparation engagements.
  • Identify reporting requirements regarding compilation engagements.
  • Recognize the reporting requirements when an accountant modifies the standard review report.
  • Identify the required documentation to be maintained by an accountant for a review engagement.
  • Recognize the appropriate period of time an accountant should consider the going concern of an entity.
  • Recognize the specific assertions that should be included in an entity’s management representation letter.
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