A scaled-down version of our popular 8-hour Compilation and Review Practice Guide. Compilation and review issues have dominated the profession during the past few years, and the codification of SSARS 21 in AR-C Sections 60, 70, 80 and 90. This four-hour afternoon program addresses these changes and current performance requirements in the compilation and review literature such that practitioners will be able to perform these services in compliance with SSARS 21-24, while applying best practices for both efficiency and effectiveness.


Participants will be able to:

  • Identify the performance requirements in the SSARS standards based on SSARS 21-24
  • Effectively perform compilation and review engagements utilizing the guidance in AR-C Sections 60, 80, and 90 of SSARS standards
  • Effectively perform preparation engagements utilizing the guidance in AR-C Section 70 of SSARS standards
  • Efficiently document compilations and reviews following the documentation guidance in AR-C Sections 80 and 90
  • Identify best practices when performing compilation and review engagements
  • Address special purpose frameworks when performing compilation and review engagements


  • SSARS Clarity Project
  • Preparation of financial statements
  • AR-C Sections 60, 70, 80, 90, and 120
  • Compilation performance requirements
  • Review performance requirements
  • How to document and perform compilations and reviews
  • Special purpose frameworks financial statements-what they are and when they can be used
  • Legal liability concerns and issues
  • How to perform and document analytical procedures appropriately, including developing expectations
  • Independence and AICPA Code of Professional Conduct
  • Non-attest services
  • Common issues raised in peer reviews

Who Will Benefit

Practitioners who perform compilation and review engagements for non-public entities.


Category Amount
Auditing 4.00
Yikes, the time is near. Please call NMSCPA at (505) 246-1699 to register.


  • Rebecca M. Lee

    Rebecca Lee, CPA, is a discussion leader for LOSCALZO ASSOCIATES LTD. She was a principal organizer of Brooke, Freeman & Lee, Birmingham, Alabama, in 1982. As the Firm’s audit partner, she is responsible for the Firm’s audit practice and serves as a quality control reviewer for other firms. She has served on numerous AICPA and state society committees including the AICPA Management Consulting Service Professional Practice Subcommittee and Small Business Consulting Practices Subcommittee and is a past member of the Institute’s MAS Executive Committee and Personal Financial Planning Executive Committee. She has chaired both the Management Advisory Committee and the Personal Financial Planning Committee of the Alabama Society of CPAs. She currently serves as Chairman of the South Carolina Association of CPAs’ Continuing Professional Education Committee. She holds a BS degree in Accounting from Jacksonville State University, Jacksonville, Alabama, along with a Masters Degree in Accounting from Birmingham Southern College, Birmingham, Alabama. Ms. Lee is a discussion leader for all staff level audit training programs as well as, other accounting and auditing technical courses. She is a frequent speaker at CPA conferences, and has lectured extensively in the area of management advisory services at professional meetings and seminars for state societies and the American Institute of CPAs. Ms. Lee has served as professor of management accounting in the graduate studies (Master in Public and Private Management) program at Birmingham-Southern College. She is a member of the Alabama Society of CPAs, the South Carolina Association of CPAs and the AICPA.

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