[WEB2] SSARS 25 - What You Need to Know

Course Details


Thursday, March 11, 2021

8:30am – 10:30am
(Registration: 8:30am)

Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



Kaplan Financial Education




Practitioners need to be aware of the changes and how their practice will be affected, particularly in the area of review engagements. Even though the concept of materiality is not new, the standard provides guidance which has previously been associated only with
audit engagements.

SSARS 25 includes a specific requirement to determine materiality including documentation. Other new requirements are specific to inquiries to more effectively design needed review procedures, changes to language in the report letter that will include a reference to accountant independence and other ethical considerations, much like the audits new report letter.

SSARS 25 also addresses required procedures and documentation when a qualified or adverse conclusion on reviewed financial statements is appropriate.


  • Definition changes including special purpose framework
  • Materiality concept for reviews
  • Procedures and documentation required for an adverse conclusion for a review
  • Examples of accountants report letters


  • Identify the changes in required procedures and documentation on a review engagement
  • Understand that all levels of service will now consider concepts such as materiality which have been previously assumed to be only related to audits
  • Review illustrations and examples of the changes in the accountants report letter
  • Understand the facts and circumstances when an adverse conclusion is required on a review engagement

Designed For

CPAs and practitioners in small to medium size public accounting firms that perform compilation and review services.

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by March 4, 2021.

Member Fee

Applicable if you are a HSCPA member in good standing.

Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by March 4, 2021.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $150.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

View All Courses