Comps Reviews & Preparations: Engagement Performance & Update [CRAU]

Jun 30, 2021
Time: 8:30am - 4:00pm


Accounting & Auditing

Credit Hours:



Member: $245.00
Non-member: $445.00

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Discussion Leader:

Melissa G. Critcher, CPA    more info

Melissa G. Critcher has her own firm located in the Charlotte, North Carolina area that focuses on auditing employee benefit plans, plan sponsor support, CPA firm technical review, and various other accounting and consulting services. She has extensive experience in auditing and accounting, which includes manufacturing, professional service, healthcare, and retail industries, with a specialization in employee benefit plans. She is an author and instructor of continuing education courses for various organizations, including the North Carolina Association of CPAs (NCACPA) where she has been recognized as an Outstanding Discussion Leader. Melissa’s career began with a small, local CPA firm in North Carolina, and she has since worked for various sized accounting firms across North Carolina during the course of her career. She has been providing auditors with the fundamentals and techniques necessary in order to properly audit defined contribution and defined benefit plans for more than 20 years. Her auditing background includes performing engagements for various size benefit plans, both limited and full scope audits, as well as evaluating Service Organization Control reports. Melissa graduated from Appalachian State University with a Bachelor of Science degree in Business Administration specializing in Accounting. She is a member of the NCACPA and other professional organizations.

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Website registration for this course closes on June 29, 2021. To register after this date please contact the society at or 907-562-4334.

Full Description

Compilations, Reviews, and Preparations: Engagement Performance & Annual Update Webcast (CRAU)

June 30th, 2021

Specifically designed for preparation, compilation, and review practitioners and their staff, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22 and 23 by the ARSC of the AICPA. The course will perform a detailed review of the key provisions of the recently issued SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services 2018, including reporting in a review when going concern considerations exist. Lastly, we will review what accountants must do differently in 2021 with the effective date of SSARS No. 25. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-25 services in compliance with professional, ethical, and technical requirements.

Major Topics Covered:
-SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services
-SSARS No. 22, Compilation of Pro Forma Financial Information
-SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018
-SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
-Sample comprehensive engagement work programs for preparation, compilation and review engagements
-Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations
-Other communication requirements, such as sample engagement letters and management representation letters
-Going concern reporting implications on SSARS engagements due to COVID-19 and other issues

Learning Objectives:
-Understand, apply SSARS No. 21, Clarification and Recodification
-Be familiar with changes due to the issuance of SSARS Nos. 22-25
-Be familiar with compilation and review program examples and disclosure illustrations
-Identify and apply compilation, preparation, and review procedures
-Be aware of the most recent compilation and review reports and other communications
-Utilize hands-on examples and illustrations to increase your overall understanding and application of the material

Designed For: Accounting practitioners & their staff performing and managing compilation, preparation, and review engagement services.

CPE Credits: 8, Accounting & Auditing

Level of Knowledge: Update

Prerequisite: Experience in performing and managing compilation, preparation, and review engagements.

Acronym: CRAU

Discussion Leader: Melissa G. Critcher, CPA