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    Staying up-to-date on the latest health care reform is crucial for the tax practitioner. New legislation will impact many of your client's businesses and the bottom line on their tax returns. This course provides the information you need regarding the Patient Protection and Affordable Care Act and the subsequent impact on health care coverage.
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Self-Study — Course Detail

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What Every CPA Needs to Know About SSAE
Michael Morgan
Copyright© 2009

Course: 1103094   Version 1006

NASBA Category:     Accounting     CPE Credits 9
Level: Intermediate    Run Time: 5.0 Hours
Prerequisite: Basic practical experience in accounting.
Advance Preparation: None.


Course Description
This course is designed to instruct the participant in the proper implementation of the Statement of Standards of Attestation Engagements (SSAE). Participant will learn about the authoritative body responsible for developing the professional standards, decide which parties most likely to utilize the standards of performance and reporting, and decide upon the most likely procedures to be employed by the practitioner. Reporting requirements, differences between agreed-upon procedure engagements and compilation and review engagements, and a comparison of attestation engagements and audit engagements will also be included.

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Section 1
    • Define the purpose for the creation of SSAE No. 10.
    • Understand and apply SSAE 10 to attest engagements. 
    • Identify the specific types of engagement and the application of an attest engagement.
    • Identify several different subject matters that provide focus in an attest engagement.
    • Recognize the difference between attestation engagements and consulting engagements.
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