Engagement Letters for Compilations  

Upon successful completion of this course, the user should be able to:

• describe the required elements of a compilation engagement letter under SSARS, including objectives, responsibilities, limitations, and reporting requirement;

• differentiate between required content and best practice provisions in engagement letters, and explain how they help clarify expectations between CPAs and clients; and

• evaluate the legal, professional, and risk management implications of engagement letters, including their role in mitigating liability and managing client relationships.