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 and reporting issues and recent private company developments.
Learning Objectives
- Upon completion of this course, you will be able to:
- Recall the SSARSs hierarchy.
- Recognize recently issued and effective SSARSs, including SSARSs Nos. 26.
- Identify the impact the AICPA’s Quality Management Standards will have on a SSARSs practice.
- Identify additional reporting requirements when issuing a SSARSs report using a special purpose framework, such as tax or cash basis.
- Recall frequently identified peer review matters described in the most recent AICPA’s Peer Review Oversight Report.
- Recognize common SSARSs accounting and reporting issues, along with recent private company developments.
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 and reporting issues and recent private company developments.