• videocam Live Webinar with Live Q&A
  • calendar_month July 9, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Accounting
  • schedule 110 minutes

New SSARS No. 27 and CAS Engagements: Clarifying the Line Between Preparation and Consulting

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Discount expires 6/25/26

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About the Course

Introduction

This webinar will explain how SSARS No. 27 reshapes the application of the preparation standards for CPAs performing client advisory and outsourced accounting services. Our panel of experienced accounting and assurance professionals will walk through why the AICPA issued this clarification, what changed in AR-C Section 70, and how firms should reassess CAS, controllership, and the interaction between SSARS No. 27 and existing accounting guidelines.

Description

Issued in April 2025, SSARS No. 27 clarifies that when financial statements are prepared as part of a consulting services engagement performed under CS Section 100—the engagement's primary objective is not the preparation of financial statements—AR-C Section 70 need not be applied. This change directly addresses longstanding uncertainty for firms offering CAS, particularly when monthly or annual financial statements are generated to support advisory discussions rather than for external use.

The standard is effective for financial statements for periods ending on or after Dec. 15, 2026, with early implementation permitted. While SSARS No. 27 offers flexibility, it also introduces new considerations for documentation, risk management, and engagement evaluation that firms will need to address.

Listen as our panel of notable CPAs covers implementing new SSARS No. 27, including its impact on consulting engagements, when AR-C Section 70 applies, and new considerations for engagement letters for accountants providing advisory services. 

Presented By

Becky Munson
Partner
Eisner Advisory Group, LLC

Ms. Munson is Partner focused on outsourced accounting services. She has 15 years of accounting and financial planning experience providing a broad range of services for clients, including financial reporting, planning and analysis, budget and cash flow forecasting, models and financial projections, accounting system selection and implementation and managing internal controls as well as many other compliance and policy functions. Ms. Munson brings expertise in overall financial strategy and direction, with experience as controller/CFO for both businesses and non-profits. She helps clients use their accounting process to increase the effectiveness of their business and to provide valuable insights into how they can reach their maximum growth potential. Ms. Munson's expertise centers on clients’ business needs and translating those needs into tangible actions in accounting and finance solutions.

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James J. Newhard, CPA
Owner
James J. Newhard, CPA

Mr. Newhard's specialties are tax strategies, compliance, preparation, planning & controversy for small business entrepreneurs (federal, state & PA local tax expert), business advisory & strategic planning, financial reporting (Compilation, Review & Attest/agreed-upon procedures). He teaches CPE for Kaplan Financial Education (powered by Loscalzo Institute) is areas of A&A, Ethics and small practitioner matters.

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Kane Polakoff
Partner, Practice Leader – Client Advisory Services (CAS)
CohnReznick LLP

Mr. Polakoff has more than 25 years of experience developing and implementing strategic services and solutions to help businesses drive operational growth and value. His wide range of expertise includes strategic visioning and implementation; technology innovation, P&L management, global operations and account management; client accounting advisory services; business process outsourcing; and management consulting.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

Date + Time

  • event

    Thursday, July 9, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Background: CAS and preparation standards

II. Overview of SSARS No. 27

III. Effective date and early adoption considerations

IV. AR-C Section 70 vs. SSARS No. 27

A. Amendments to AR-C Section 70

B. Differences in quality review and peer review treatment

V. Engagement letters incorporating SSARS No. 70

VI. Implementation best practices for firms

The panel will cover these and other critical issues:

  • What SSARS No. 27 changes with respect to AR‑C Section 70
  • How to evaluate whether financial statement preparation is a "primary objective" versus a by‑product of CAS
  • Practical engagement‑scoping considerations for CAS, controllership, and CFO services
  • Documentation, client communication, and risk management implications of early adoption
  • When voluntary application of AR‑C Section 70 may still be appropriate
  • Understand why engagement letters are critical evidence supporting scope and standards determinations under SSARS No. 27

Learning Objectives

After completing this course, you will be able to:

  • Determine the effective date of SSARS No. 27
  • Identify the key components of SSARS No. 27
  • Ascertain differences in preparation engagements under AR-C Section 70 and consulting engagements under SSARS No. 27
  • Decide how SSARS No. 27 amplifies the importance of an appropriate engagement letter
  • Field of Study: Accounting
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience, preparing reviewed, compiled, and audited financial statements and the relative disclosures. Specific knowledge and understanding of GAAP, SSARS, and peer review policies.


BARBRI, 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 final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .