American Accounting Association


CPE Session 29

Issues related to Compilations and Reviews after SSARS 19

Presented By:

Kenn Heaslip, Bloomfield College

Description: The Accounting and Review Standards Committee (ARSC) of the AICPA issued SSARS 19 in December, 2009. These are the biggest changes to the standards since they were first issued 32 years ago. Due to public demand, the concepts of independence, engagement letters and the CPAs role have been changed.

In addition to the new standards, this session will discuss additional proposed SSARS standards, AICPA independence standards, and the use of other comprehensive basis of accounting (OCBOA). The AICPA independence rules will be discussed along with other ethical issues that pertain to the reporting on unaudited financial statements.

Field of Study: Auditing
Program Level: Basic
Method of Delivery: Group — Live

Intended Audience: College professors, practitioners, and those active in the accounting profession.

Format/Structure: The session will be primarily lecture with participants encouraged to offer their perspective.

Learning Objective: To learn how businesses report financial results when audits are not required.


Advanced Preparation Required:


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