Performing Review Engagements (CPE Course)

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $10

Course Description
This course provides an overview of the requirements from SSARS No. 21 in section AR-C 90 of the AICPA Professional Standards. Other sections of the SSARS literature is discussed in these materials, including specific application guidance for the SSARS requirements for review engagements.

Author: Larry L. Perry

Course Number: AU007

Learning Objectives

  • Apply the fundamental concepts of review services and other related professional standards
  • Develop effective and efficient review engagement performance methods
  • Demonstrate how to apply professional judgment on review engagements
  • Recognize and minimize the impact of engagement risks and materiality on inquiries, analytical procedures and other substantive procedures 

    Level: Overview

    Instructional Method: QAS Self-Study

    NASBA Category: Auditing

    Prerequisites: None

    Advance Preparation: None

    Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

    Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


    AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

    The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

    AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.