The purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21. This course addresses one of the three types of engagements that can be performed under the SSARSs, a preparation of financial statements engagement. The other two types of engagements, a compilation engagement, and a review engagement, can be found in PDH Academy’s course titled SSARS 21 Update Part 2, which can be purchased separately.
Field of Study: Auditing
Level of Knowledge: Overview
Prerequisite: General understanding of U.S. GAAP
Advanced Preparation: None
Recommended CPE hours: 3
Course Qualification: Qualifies for National Registry of CPE Sponsors QAS Self-Study credit
CPE Sponsor Information: NASBA Registry Sponsor Number: 138298