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General Principles for Engagement Performed in Accordance With SSARS

 

Understand the requirements and principles related to SSARS engagements and avoid common pitfalls.

In addition to introducing the preparation engagement and re-writing SSARS to codify and clarify the standards, SSARS 21 instituted many changes that affect the way practitioners evaluate, perform, and document engagements. Services that were previously considered part of a SSARS engagement have been separated and, unless new requirements are complied with, may impair the accountant's independence and increase potential engagement-related liability.
This topic will provide an overview of the general requirements and principles related to SSARS engagements with an emphasis on common pitfalls and means of avoiding them. It will assist the practitioner in determining which engagement, bookkeeping, preparation, or compilation, is most appropriate under different circumstances and will provide practical tips on how to save time in performing SSARS engagements and developing systems that will prove useful for current and future engagements.

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General Principles for Engagement Performed in Accordance With SSARS

Agenda

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General Principles for Engagement Performed in Accordance With SSARS

Faculty

Mark E. Dauberman, CPA, EMBA

Mark E. Dauberman, CPA, EMBA

Mark Dauberman Seminars

  • Founder and Chief Executive Officer of Mark Dauberman Seminars, a provider of continuing professional education and staff training for CPAs and other professionals, entrepreneurs, and other participants in the business community
  • Consultant and technical reviewer providing assistance related to practice management and growth, business planning, internal controls, and compliance with standards
  • University instructor on numerous accounting and business topics at both undergraduate and graduate levels at various universities including California State University (CSU) at Northridge, CSU Los Angeles, Loyola Marymount University, and UCLA
  • Lecturer for the AICPA, the California Society of CPAs (CalCPA), the Association of Government Accountants (AGA), and various other professional organizations
  • Author of CCH’s “Knowledge Based Compilations, Reviews, and Preparation Engagements” and responsible for maintaining CCH checklists for engagements performed in accordance with Statements of Standards for Accounting and Review Services (SSARS)
  • Author of numerous articles for California CPA, a periodical of CalCPA on various financial statement topics such as accounting for leases, revenue recognition, variable interest entities, and other topics
  • Member of AICPA, CalCPA, the Association of Certified Fraud Examiners (ACFE), AGA, and the Philippine Institute of CPAs (PICPA)
  • Executive Masters in Business Administration (EMBA), Drucker School of Management at Claremont Graduate University; undergraduate degree in accounting, CSUN
  • Can be contacted at 310-351-6882 or [email protected]
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General Principles for Engagement Performed in Accordance With SSARS

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