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This training program leads to an understanding of the recently effective SSARS 21 which supersedes SSARS 19. It will provide insights to the accountants in public practice and also the accountants in the industry who will be engaged in compilation and review services.


  • General requirements for all preparation, compilation, and review engagements
  • Requirements for engagement letters
  • Requirements for the understanding of the client, industry, and environment
  • When SSARS does and does not apply to preparation engagements
  • Attest vs. non-attest engagements
  • Reporting requirements

What has the AICPA’s Accounting and Review Services Committee been up to lately? What kind of changes is ahead for preparation, compilation, and review engagements? The Committee has rewritten guidance regarding these engagements.

This webinar will analyze which preparation engagements now require SSARS 21 guidance as well as what has happened to the “management use only” compilation engagement. The course will also review numerous examples of the new format for compilation and review engagements.


  • Accountants in public practice
  • Business owners
  • Chief financial officers
  • Compliance managers & officers
  • Risk managers and officers
  • Controllers
  • Retail business owners
  • Lenders and investors

Candace Curry Leuck is the owner of Athena Finance Group, Inc. specializes in strategic planning, distressed entity recovery, valuations, and educational programs. Athena's mission is to pursue and communicate the information clients need. This is accomplished through a cooperative working relationship. Based on a solid strategy, the outcome is an expansion of the opportunities of those served. Candace was associated with Ernst & Young in the tax and then auditing area, serving small, midsized, and SEC clients during her tenure. She gained significant experience with various industries including manufacturers, automobile dealerships and securities brokers. Upon leaving Ernst & Young, she pursued and obtained her Masters of Professional Accountancy from Clemson University and proceeded to her career in the educational arena, teaching at Clemson University, Furman University, and the University of North Carolina at Greensboro. She returned to Clemson in the Fall of 2006 and remained through Spring of 2012. In addition to undergraduate and graduate education, Candace has developed and taught various continuing education courses in both live formats and through webcast technology.

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