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Knowing the accounting principles is only half the story for most accountants in public accounting. You must also understand the myriad of rules relating the reporting requirements for compilations and review. To add to the confusion, there is now a new level of service known as a preparation, which has no report! This course will cover the nuts and bolts of these pronouncements as well as cover the theory required to make proper decisions.
Topics will include the most important issues related to compilations and reviews concentrating on the brand new SSARS 21 as amended by SSARS 23. Included will be an in-depth discussion on the new concept of 'preparation of financial statements. This course will also look as SSARS 22 related to The Compilation of Pro Forma Information. Special attention will be placed on the provisions most important for compliance. We will also discuss some troublesome topics as well as other reporting topics.
Upon successful completion of this course, the participant should be able to:
- Identify proper application of the provisions of SSARS 21 as amended by SSARS 23.
- Identify reporting requirements for compilations and reviews.
- Define the new concept of preparation of financial statements.
- Apply the provisions for the preparation for financial statements
- Apply the provisions for the compilation of pro forma information
- Describe peer review problem areas
- Apply better practice skills
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