On-Demand

SSAE 19 Key Changes, Applications, and Best Practices

CPE: 2

Overview

Entities relying on agreed-upon procedures engagements must understand key enhancements in SSAE No. 19 to better tailor reporting, broaden distribution, and address evolving subject matters. Michael Manspeaker, CPA, CGMA, of SEK CPAs & Advisors explains how removing the need for pre-specified parties, allowing general-use reports, and enabling CPAs to develop procedures helps smaller entities optimize cost-effectiveness while ensuring independence, high-quality documentation, and pertinent findings.

Product Code
1000004435
Credit Type
CPE: 2
CPE-Technical: 2
Format
Online Self-Study
Intended Audience
CPAs and other Financial Professionals looking to enhance their knowledge on the topic.
NASBA Field of Study
Auditing
Level of Difficulty
Update
Prerequisites
None
Advance Preparation
None

Learning Objectives

Identify the key changes introduced by SSAE No. 19, including the removal of restrictive distribution requirements and the practitioner’s ability to develop procedures.

Distinguish between the roles of an engaging party and a responsible party in agreed

upon procedures (AUP) engagements.

Recognize how independence, thorough documentation, and clearly stated findings contribute to high

quality AUP engagements.

Indicate how smaller or less complex entities can benefit from the cost

effectiveness and flexibility offered by SSAE No. 19.

Major Subjects

artificial intelligence in accounting
automation for accountants
emerging technology trends

Additional Details

This prerecorded broadcast is provided through our partnership with Kaplan Professional Education. Please note the expiration date on this course.

SSAE 19 Key Changes, Applications, and Best Practices

Member

Nonmember

Overview

Product Code

Credit Type

Format

Intended Audience

NASBA Field of Study

Level of Difficulty

Prerequisites

Advance Preparation

Learning Objectives

Major Subjects

Additional Details