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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

  • A consultant to CPA firms specializing in engagements for nonpublic entities and compliance with professional standards
  • Has written and taught CPE courses related to financial accounting and SSARS engagements since the inception of SSARS in 1978
  • Has written and taught courses for the California Society of CPAs, California State University and Los Angeles, and other organizations and teaches courses for the AICPA
  • Until recently, he was the author of CCH’s authored “Knowledge Based Preparation, Compilation, and Review Engagements” and updated their checklists for SSARS engagements
  • Also serves as an expert witness in the defense of accountants on matters related to compliance with standards, ethics, and engagement performance
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General Principles for Engagement Performed in Accordance With SSARS

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