Learn about the American Institute of Certified Public Accountants' (AICPA’s) recently issued SSARSs. Understand the impact the quality management standards will have on a SSARSs practice. Know the additional reporting requirements when issuing a SSARSs report using a special purpose framework, such as tax basis. Identify common accounting, reporting, and peer review issues. Keep up to date with important developments impacting a SSARSs practice.
Learning Objectives
Upon completion of this course, you will be able to: • Recognize recently issued and effective SSARSs, including SSARSs Nos. 26.
• Recall the changes the quality management standards will have on a SSARSs practice.
• Identify additional reporting requirements needed when issuing a SSARSs report using a special purpose framework.
• Identify frequent peer review deficiencies described in the most recent AICPA’s Peer Review Oversight Report
• Recognize common SSARSs accounting and reporting issues.
• Recall the structure of SSARSs including the SSARSs hierarchy.
Major Topics
Learn about the American Institute of Certified Public Accountants' (AICPA’s) recently issued SSARSs. Understand the impact the quality management standards will have on a SSARSs practice. Know the additional reporting requirements when issuing a SSARSs report using a special purpose framework, such as tax basis. Identify common accounting, reporting, and peer review issues. Keep up to date with important developments impacting a SSARSs practice.