SSARS 25 and Materiality Changes to Preparation, Compilation and Review Engagements (Currently Unavailable)
Author: Pat Patterson
| CPE Credit: |
2 hours for CPAs |
This session focuses on the many changes to Preparation, Compilation, and Review Engagements with the release of SSARS 25, Materiality in a Review of Financial Statements and Adverse Conclusions.
Publication Date: May 2020
Designed For
Attendees should include all professionals who have a need to understand the requirements for Preparation, Compilation, and Review Engagements made by SSARS 25.
Topics Covered
- What happened?
- Materiality Definitions
- The Changes for Auditors
- The Changes to Attestation
- The Changes to SSARS
- Illustrations ” Accountant's Review Reports
Learning Objectives
- Recognize the accounting and format changes from SSARS 25
- Recognize new reporting issues
- Recognize new reporting formats
- Identify how to better react to adverse conclusions
- Identify how to advise clients on new issues with SSARS 25
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
A general understanding for related SSARS issues.
Advance Preparation
None
