This online course gives accounting and auditing professionals a clear, practical understanding of the most recent updates to the Statements on Standards for Accounting and Review Services (SSARS), including SSARS 25 and SSARS 26. As review and compilation engagements evolve, practitioners must stay aligned with new requirements affecting materiality, engagement letters, independence, documentation, and reporting responsibilities.
In this course, you will gain insight into the expanded guidance for preparation, compilation, and review engagements, including new rules addressing adverse conclusions, the application of materiality in review engagements, and updates impacting ethical considerations and attest-related fees. The course provides concise explanations, practice-focused examples, and actionable takeaways that help practitioners apply the standards in real engagements with nonpublic entities.
Publication Date: June 2026
Designed For
This course is designed for accounting and auditing professionals who perform or supervise preparation, compilation, or review engagements.
Topics Covered
- Financial statement assertions and their role in SSARS engagements
- SSARS framework and recent standard updates (SSARS 25 & SSARS 26)
- Preparation, compilation, and review engagement requirements
- Documentation, independence, and ethical considerations
- Materiality, adverse conclusions, and reporting updates
- Applying the standards to real‑world review and compilation scenarios
Learning Objectives
- Identify key new requirements introduced in SSARS 25 and their impact on review engagements
- Explain revisions made under SSARS 26 and how they clarify preparation, compilation, and review guidance
- Apply updated requirements for compilation and review engagements, including reporting and documentation standards
- Identify the organization proposing new rules related to fees for attest engagements
- Recognize an approved basis for determining materiality in a review engagement
- Identify the year SSARS No. 1 was issued and its relevance to today’s standards
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.