Course Information

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Compilation and Review: Practice Issues (Third Edition)
Author: James L. Ulvog

Description:

This course was prepared to enable participants who are experienced accountants to improve their knowledge of the issues affecting their compilation and review practices. More specifically, upon course completion, you will be able to:

  • Identify alternatives for reporting other than GAAP financial statements with full disclosures
  • Name the effective date for SSARS 19 and list transition issues for reports prior to the effective date
  • Define unconditional requirements and presumptively mandatory requirements
  • Identify unconditional requirements and presumptively mandatory requirements in SSARS
  • Identify documentation requirements for a compilation and review
  • Develop compilation and review reports for basic reporting situations
  • List some Internet resources available to CPAs
  • State reasons for an increased need for accountants to monitor developments in the accounting field
  • Identify when the Quality Control Standards apply to an accounting practice
  • Describe the nature of an engagement quality control review and identify that a firm should define the criteria for when such a review is necessary
  • Identify major changes in the peer review program that will affect a firm during its next peer review
  • Describe how changes in the peer review program will affect a firm during its first review or during its next review
Course Details:
Price:  $51.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
Course was last updated on:  02/02/11
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

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