This course was prepared to enable participants who are experienced accountants to maintain and improve their knowledge of the issues affecting their compilation and review practices. Upon course completion, you will be able to: Identify alternatives for reporting other than GAAP financial statements with full disclosures; Name the effective date for SSARS 21 and list possible transition issues; Describe the organization and format of SSARS 21; Describe the new service available under SSARS: preparation of financial statements; Define unconditional requirements and presumptively mandatory requirements; Describe the independence requirements for each level of service; Describe the requirement to obtain a signed, written engagement letter for services; Describe when an understanding with management apart from the engagement letter is necessary; Identify documentation requirements for preparation, compilation, and review engagements; Identify the basic elements of an accountant's report for compilation and review engagements; Identify when the Quality Control Standards apply to an accounting practice.