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Independence Rules that Affect Compilation and Review Engagements

Steven C. Fustolo, CPA

This course focuses on new developments affecting compilation and review engagements regarding independence and the revisions to Interpretation 101-3 entitled Performance of Nonattest Services. More specifically, it discusses the accountant's ability to perform certain nonattest services for attest clients as well as improving the communication between the accountant and the client for whom such services are conducted.

The Independence Rules that Affect Compilation and Review Engagements course is divided into the following sections:

  • General

  • General requirements for performing nonattest services for an attest client

  • Written establishment and documentation with client

  • AICPA Q&A - Interpretation 101-3

  • Activities that impair a member's independence
Course Details
Price:  $48.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Overview
Course was last updated on:  11/08/06
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 4 CPE
QAS 4 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Lynn G. submitted on 12/25/2008
Very well organized Lists to follow Very good examples
Reviewer: Tony C. submitted on 12/22/2008
Very comprehensive and clear when it came to the difference between compilations and reviews/audits. Also, really drove home the documentation requirements and the client representations.
Reviewer: Carolyn F. submitted on 11/10/2008
basic information
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