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Webinar (CA): SSARS Practice Issues and Standards Update

Description

SSARS #21 codified and clarified all previous SSARS standards and was effective for financial statements ending on or after December 15, 2015 (Calendar 2015). It revised existing standards, upgraded service requirements, and introduced a new level of service – the “Preparation Engagement”. SSARS #21 requires numerous practice issues for the various levels of service, including confirming the services to be provided with the client, attest vs. non-attest services, required procedures to be performed and documentation of them, and reporting requirements for each level of service. SSARS #21 also addresses specific issues overlooked in the original standard.

Learning Objectives

• Recognize relevant features of each level of service under the SSARS standards
• Determine which practice issues have the greatest impact on practitioners providing services under the SSARS standards, including maintaining independence when providing various non-attest services
• Identify best practices for providing both attest and non-attest services

Major Topics

• Review of applicable SSARS standards, including standards updates
• Review of AICPA professional ethics changes
• In-depth discussion of non-attest services
• Review of independence issues for SSARS services
• Overview of SSARS #21 – performance, documentation and other requirements
• Detailed analysis of preparation vs. compilation engagements

Provider
California CPA Education Foundation
Course Level
Basic
CPE Field of Study
Accounting
4
Who Should Attend

 CPAs currently providing preparation, compilation and review services.

Instructor(s)
Eugene Ristaino
Prerequisites

None

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Jun 16, 2021
9:00 am - 12:30 pm MDT
Location
Webinar
Total CPE Credits
4
Format
Webinar

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Webinar (CA): SSARS Practice Issues and Standards Update


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