February 6, 2026


Webcast Replay


4 CPE

Preparation, Compilation, and Review Engagements: Update and Review

February 6, 2026
Webcast Replay
4 CPE

Preparation, Compilation, and Review Engagements: Update and Review

Learning Objectives

  • Identify the key economic factors that may affect clients and their financial statements.
  • Recall the accountant’s responsibility for going concern issues, subsequent events, fraud, and recommendations for minimizing fraud-related risk.
  • Recall the requirements and resources applicable to the performance of SSARSs engagements.
  • Identify some of the more common peer review findings in compilation and review engagements.
  • Recall basic elements of some recently issued accounting standards and current and future FASB projects.
  • Recognize the Financial Reporting Framework for Small
  • and Medium-Size Entities (FRF for SMEs™) as an alternative to other special purpose frameworks and to accounting principles generally accepted in the United States.
  • Identify recently issued quality management standards, the fundamentals of QC section 10,
  • A Firm’s System of Quality Control
  • , and current independence and ethics issues.
  • Identify current issues identified by the Accounting and Review Services Committee.

Major Topics

  • Overview of preparation, compilation and review guidance
  • Accounting and reporting issues
  • Current practice issues
  • Common deficiencies in peer reviews
  • Current and future standard-setting projects

CPE Credits Available

4 CPE
4
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting and Auditing; Accounting & Auditing

Prerequisites

Experience with engagements performed in accordance with SSARS.

Advanced Preparation

None

Intended Audience

CPA firm seniors (and above) managing engagements performed in accordance with SSARS.

Provider

AICPA

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