Year End - Statements on Standards for Accounting and Review Services (SSARS) for CPAs
Date: Wednesday, December 16, 2026
Instructor: Salvatore Collemi
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
Significant changes in Preparation, Compilation, and Review standards under SSARS continue to reshape how practitioners perform and document engagements for nonpublic entities. This year‑end update provides a clear, comprehensive overview of the most recent SSARS guidance, including revisions affecting engagement letters, reporting requirements, documentation standards, disclosures, attest vs. nonattest considerations, and ethics updates under ET 1.295.
Participants will gain practical insights into emerging issues for 2026–2027, common areas of deficiency, and the impact of the new Quality Management Standards on SSARS 26 and related engagements. This program delivers actionable guidance to help CPAs strengthen compliance, enhance documentation quality, and provide more effective and efficient services across Preparation, Compilation, and Review engagements.
Who Should Attend
This course is ideal for accounting and assurance professionals responsible for SSARS engagements.
Topics Covered
- Updates to Preparation, Compilation, and Review standards
- Engagement letter changes, reporting requirements, and disclosure updates
- Documentation enhancements required under recent SSARS guidance
- Attest vs. nonattest considerations and common problem areas
- Ethical requirements under ET 1.295 for SSARS practitioners
- Quality Management Standards and their impact on SSARS 26
- Current issues and emerging developments for 2026–2027
Learning Objectives
- Identify and explain key changes in Preparation, Compilation, and Review standards under SSARS
- Recognize selected current issues affecting SSARS engagements for 2026 and 2027
- Apply updated requirements for engagement letters, reporting, disclosures, and documentation across SSARS service levels
- Evaluate documentation standards and implement changes required by new SSARS pronouncements
- Identify ethical considerations under ET 1.295 affecting both attest and nonattest services
- Explain how the AICPA's Quality Management Standards impact SSARS 26 and firm‑level compliance obligations
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Accounting (1 hour), Auditing (1 hour)
Program Prerequisites
Working knowledge of SSARS requirements
Advance Preparation
None
