Course Information

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Independence Rules that Affect Compilation and Review Engagements (Second Edition)
Author: Steven C. Fustolo, CPA

Description:
This course discusses new developments affecting compilation and review engagements regarding independence and the revisions to Interpretation 101-3 entitled Performance of Nonattest Services. More specifically this course will discuss 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:  $64.00
Field of Study:  Auditing
Prerequisites:  Basic knowledge of compilation and review engagements
Level:  Intermediate
Advanced Preparation:  None
Course was last updated on:  03/03/09
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Library:
Accounting and Audit

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 4.0 CPE
QAS 4.0 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: Zachary W. submitted on 12/27/2009
I enjoyed most of the course. i liked the last few selections on IT related independence.
Reviewer: Miriam T. submitted on 12/15/2009
examples
Reviewer: Paul L. submitted on 11/23/2009
Well organized and well written.
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