There are no prerequisites.

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Course Description

The AICPA Accounting and Review Services Committee's SSARS 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification, supersedes all previously issued compilation and review standards. The various procedural changes effected by this far-reaching standard, many of which have been misunderstood by practitioners, include revised reports and a new level of service.

This course provides much needed background and context for the changes included in SSARS 21. The new 'preparation' level of service is described in a way that its applicability becomes clear. Instructor Tom Noce provides a comprehensive explanation of the completely revised compilation reporting requirements as well as the expanded procedural requirements for reviewing financial statements.

This course is a must for all practitioners providing services in these areas.


Tom Noce, CPA

Thomas Noce, CPA, CFE, has over 37 years of experience in the field of public accounting, including eight years as a partner in a midsized firm. He began his independent practice in 2003. His specific areas of experience include accounting and financial reporting, auditing, litigation support, fraud prevention and detection, business and personal financial planning, individual Indian taxation, and personal and business taxation. Thomas has been a teacher and lecturer at many events, including most recently the AICPA’s National Advanced Accounting & Auditing Technical Symposium in 2013. He has multiple publications and is a co-developer of the Risk Assessment Toolkit.

Course Specifics

Oct 25, 2019
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize the requirements contained in professional standards related to preparation of compiled, reviewed, and audited financial statements, noting terminology, services, responsibilities, and effective dates
  • Note which requirements change within the professional standards when preparing OCBOA financial statements
  • Identify administrative and procedural requirements of the standards
  • Identify reporting requirements related to compiled, reviewed, and audited OCBOA financial statements

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Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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