FREE Special Report!

FREE Special Report

Potential Pitfalls of SSARS 21

Last fall, the Accounting and Review Services Committee issued SSARS 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification. SSARS 21 is the most significant change to the Statements on Standards for Accounting and Review Services (SSARS) since their inception in 1978. Practitioner awareness of the new standard has increased significantly since last year. However, many practitioners are still not aware of the significant changes that SSARS 21 makes to compilation and review engagements or the specific requirements necessary to provide the financial statement preparation service.

This special report focuses on some of the more significant changes to the SSARS to help CPAs avoid potential pitfalls and noncompliance with the new standard.

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Related Guidance

PPC’s Guide to Compilation and Review Engagements

Compilation and review engagements require comprehensive, up-to-date reference resources to help you ensure that you’re complying with the latest accounting standards. Newly updated, PPC’s Guide to Compilation and Review Engagements contains hundreds of practice aids, sample reports, sample disclosures, and financial statements to help you perform your engagements correctly and with maximum efficiency.

Learn more


PPC’s Guide to SSARS Preparation Engagements

This new guide explains the new financial statement preparation service introduced by SSARS No. 21 and gives you the guidance and practice aids you need to perform that service. Financial statement preparation may not be a complicated service, but it does have its own set of professional requirements that you must meet.

Learn more


Related CPE

Overview of SSARS No. 21

ONLINE/MOBILE | 2 CPE | $42

This course discusses recent changes instituted by the issuance of SSARS No. 21 and the impact that this new standard will have on practitioners that plan and perform compilations, reviews, and financial statement preparation services.