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Compilation and Review: Updates and Advanced Considerations


  • Length: 8 Hours
  • Description: Learn about the new 2011 and 2012 compilation and review professional standards, which represent the most significant changes to compilation and review services in over 30 years. Review pertinent, specially selected standards from earlier years.

    • New compilation and review standards for 2012, including SSARS 19, Compilation and Review Engagements
    • New issues about the accumulation of Review Evidence
    • New issues about the concept of materiality for compilation and review engagements
    • New issues in Compilation and Review engagement letters and review representation letters specified in SSARS 15-19
    • An advanced look at documentation standards will be reviewed for changes required by new compilation and review standards
    • Updates on previously issued standards that may still apply and their involvement with SSARS 19
    • IASB and International Financial Reporting Standards status as applies to compilation and review engagements
    • Further updates that impact compilation and review engagements that include: new Quality Control Standards (SQCS 7) and its requirements; status of “Mobility” issues combined with “Substantial Equivalency”; status of Peer Review and related regulatory problems; and changes in Florida Statutes and Florida Administrative Code
    • Ethics Interpretation 101-3 will be explored for revisions and updates in attest/nonattest applications specifically dealing with compilation and review issues
    • Any other matters deemed appropriate and timely

Basic Course Information

  • CPE Credits: 8
  • Field of Study 1: Accounting & Auditing (8 hours)
  • Program Level (Basic, Update, Intermediate, Advanced, Overview): Intermediate/Advanced
  • Prerequisites: None
  • Advanced Preparation: N/A
  • Producer: Florida Institute of CPAs

Learning Objectives

  • Learning Objective 1: Provide the participants with an advanced update of the new compilation and review standards for 2011 and 2012. Also, provide a review of selected revised professional compilation and review standards that still apply from earlier years


  • Course Developer: Florida Institute of CPAs
  • Faculty and Production Information
    • Cecil "Pat" Patterson, Jr, CPA, ,

Course Materials

  • Course Materials
    • COMP 2012-05-09 (0)
    • Slides (0)

Additional Information

  • Course Registration Requirements: Online Registration
  • Refund/Cancellation Policy: Please contact the ACPEN help desk - 1-800-747-1719 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
  • Complaint Resolution Policy: Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
  • Official Registry Statement: Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org
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