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SSARS 19: The Brave New World of Compilations and Reviews

The SSARS are in the process of significant change as a result of the Clarity project, revisions in the Code of Conduct, and other standard changes. While the existing standards are largely unchanged from SSARS 19 as adopted, major changes in compilation standards are included in the recently reissued exposure draft. These changes will impact all CPAs who provide accounting and financial preparation services. This on-demand webinar will review the existing standards, and will address the proposed standards and how they will affect practice. Although the proposed standards, as currently exposed, are not effective until reporting periods ending after December 15, 2015, they allow for early adoption. Understanding all the interrelated standard changes is important to all CPAs who want to take advantage of the opportunities presented by them.

Learning Objectives:

  • You will be able to discuss file documentation and performance requirements.
  • You will be able to review the significant revisions to the Compilation Report.
  • You will be able to explain the separate SSARS Exposure draft.
  • You will be able to identify if and when a submission standard is to be replaced by an engagement standard.

Runtime: 95 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

SSARS 19

  • The Compilation Standard Is Still Submission Driven: Activities That Make an Engagement Subject to SSARS Will Be Reviewed
  • Engagement Letters Are Required for Both Compilations and Reviews
  • File Documentation and Performance Requirements

The Clarity Project Compilation Exposure Draft Proposes Major to the Compilation Standards

  • The Submission Standard Is to Be Replaced by an Engagement Standard
  • Preparation and Submission of Financial Statements Without a Compilation Report Are Covered by a Separate SSARS Exposure Draft
  • Significant Revisions to the Compilation Report

The Clarity Project Review Exposure Draft Does Not Include Major Changes

  • Changes in Review Report
  • Other Review Engagement Changes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on January 27, 2014.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

James A. Smith, CPA, CGMA

James A. Smith, CPA, CGMA

Smith, Jackson, Boyer & Bovard, PLLC

  • Managing director of Smith, Jackson, Boyer & Bovard, P.L.L.C.
  • Responsible for financial reporting and attestation as well as entrepreneurial business tax practice
  • Conducts regular seminars and workshops on numerous on accounting and review services and business taxation
  • Member of AICPA, Texas Society and Dallas Chapter of CPAs; and past chair of the Texas Society of CPAs; former member of AICPA Accounting and Review Services Committee and current member of Texas Society of CPAs Professional Standards Committee
  • B.B.A. degree in accounting and economics
  • Can be contacted at 214-276-5001or [email protected]
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 393364
Published 2014
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