A focused update on preparation, compilation, and review engagements under SSARS for practitioners serving private companies and nonprofits. This course focuses on core requirements, recent changes (including SSARS 26 and 27), and common problem areas into practical, real-world guidance you can immediately apply in your practice.

Professional standards overview

· SSARS vs. SAS vs. SSAE vs. PCAOB

· Assurance levels: audit, review, compilation, preparation

AR‑C 70: Preparation of financial statements

· When AR‑C 70 applies vs. consulting under CS 100

· Legends, disclaimers, disclosures, and known departures

AR‑C 80: Compilation engagements

· Objective, scope, and limited procedures

· Independence and “not independent” reporting

· Omitted and selected disclosures; supplementary information

AR‑C 90: Review engagements

· Nature of limited assurance

· Required analytical procedures and inquiries

· Representation letters, materiality, and documentation

Special purpose frameworks

Reporting for special purpose frameworks

Non‑attest services and independence threats

SSARS 26 quality management requirements

SSARS 27: Consulting vs. preparation—when AR‑C 70 is not required

Common peer review deficiencies and how to avoid them

To equip CPAs with clear, concise, and current guidance to:

· Choose the right level of service (preparation, compilation, review) for each client.

· Perform AR‑C 70, 80, and 90 engagements efficiently and in full compliance.

· Apply special purpose frameworks, especially tax basis, with proper reporting.

· Maintain independence while providing non‑attest services.

· Implement practical quality management steps that satisfy SSARS 26 and reduce peer review findings.