• All recently issued SSARS standards
• Financial reporting frameworks
• Distinguishing special purpose frameworks from GAAP
• CPAs reporting on financial statements
• Financial statement disclosures
• Recently issued ethics standards
• Peer Review Deficiencies
Learning Objectives
• To understand management’s responsibilities in preparing financial statements
• To understand the practitioner’s responsibilities in performing SSARS services
• To learn about the new Quality Management Standards
• To be able to distinguish between GAAP and special purpose frameworks
• To understand the need for engagement letters in distinguishing the services offered
• To learn how to approach analytical procedures in a review engagement
Major Topics
• All recently issued SSARS standards
• Financial reporting frameworks
• Distinguishing special purpose frameworks from GAAP
• CPAs reporting on financial statements
• Financial statement disclosures
• Recently issued ethics standards
• Peer Review Deficiencies
