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This 4 credit hour course, taught by Garland Granger, CIA, CPA, CFE, covers the standards and requirements for independent accounting and peer review. 

In this course we cover the review of financial statements (AR-C 90) in great details, also discussing independence and non-attest services.

Learning Objectives
  • Update participants regarding the primary changes to Compilation & Review standards (AICPA) subsequent to SSARS 21
  • Discuss implementation issues & significant changes
  • Consider the necessary changes to client communications, engagement performance & engagement documentation
  • Discuss the major requirements of SSARSs for preparations, compilations, and reviews.
Last updated/reviewed: August 19, 2023
5 Reviews (31 ratings)

Reviews

5
Anonymous Author
Good course length given the variety of topics covered. The Study-Guide material was incredibly helpful in preparing for the exam. I appreciate that all the study material is captured in one file. The practice quiz was helpful.
5
Member's Profile
Very fascinating and helpful course in exploring the differences between a review engagement and a traditional audit engagement
4
Member's Profile
Great engagement and enthusiasm. Appreciate the technical education and thorough discussion.
5
Anonymous Author
good course on ssars 21 independence on reviews, covering independence and nonattest
5
Anonymous Author
Knowledgeable Instructor who has designed a comprehensible review of the subject.
Prerequisites
Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  1 Introduction to Review Standards and Independence31:46
  Lesson 2 - Review of Financial Statements (AR 90) Part 213:08
  Lesson 3 - Review of Financial Statements (AR 90) Part 316:15
  Lesson 4 - Review of Financial Statements (AR 90) Part 413:56
  Lesson 5 - Review of Financial Statements (AR 90) Part 517:57
  Lesson 6 - Review of Financial Statements (AR 90) Part 612:59
  Lesson 7- Review Standards - Discussion Questions:12:42
  Lesson 8 - Comparative Financial Statements (AR 200) and Communications Between Predecessor & Successor14:08
  Lesson 9 - Independence and Nonattest Services13:33
SUPPORTING MATERIALS
  Study Guide: Review Standards and IndependencePDF
  Review Standards and Independence Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONS quiz
 FINAL EXAMexam