Topics covered include: SSARS Framework for Compilations and Reviews; SSARS Requirements Compilations; Common Compilation Procedures; SSARS Requirements Reviews; Common Review Procedures; Accountants' Reports: Reporting Requirements and Modifications to Reports; Preparation of Financial Statements (AR-C 70); Common Deficiencies in Compilation and Review Engagements. Upon completing this course, you should be able to: Identify the requirements of SSARS related to compilation and review engagements; Recognize the common compilation and review procedures performed; Describe the reporting on review and compilation engagements; Recognize the modifications to the standard review and compilation reports; Differentiate AR-C sections; Identify the new section on international reporting issues; Recognize what to do if an accountant becomes aware that the financial information presented in a client's financial statements is incorrect; Differentiate correct statements representing compilation engagements and preparation engagements; Describe accountant independence for a compilation engagement; Identify how materiality applies in a review engagement; Recognize which confirms the representations explicitly or implicitly communicated to the accountant; Describe the SSARS requirements for an accountant's compilation report.