Reporting on Review Engagements

  • Monday, May 1, 2017 – Monday, April 30, 2018

  • 2.5

This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the requirements associated with reporting on review engagements performed in accordance with SSARSs. This enhanced learning program combines real-world examples, practice exercises, case studies, and a "learning coach", to create a flexible, engaging learning experience.


  • Determine reporting options for review engagements.
  • Recall the elements of the standard review report.
  • Identify common modifications to the standard review report.
  • Recall the report modifications required for SPF financial statements.


  • Standard review reports
  • Common modifications to a standard review report
  • Report modifications for Special Purpose Framework (SPF) financial statements
  • Potential effects of International Financial Reporting Standards (IFRS), IFRS for SMEs, and private company accounting standards on financial accounting for private companies

Additional Information

Designed For

CPA firm staff members that perform review, compilation and financial statement preparation engagements


American Institute of CPAs

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