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Financial Statement Reviews Under AR-C Section 90

Accounting

Financial Statement Reviews Under AR-C Section 90

Course 21854A · 2 hrs · CPA

Review engagements offer limited assurance—and AR-C Section 90 sets the rules for performing them properly. This course covers the core requirements for conducting a review of financial statements, including the accountant's responsibilities, analytical procedures, inquiry processes, and reporting obligations. If you perform review engagements or want to better understand how they differ from audits and compilations, this course provides the practical grounding you need to work confidently under these standards.

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  • Hours: 2
  • Exam questions: 9
  • Eligible for: CPA
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NASBA Area: Accounting

CPE requirements: See your state's CPE requirements

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Financial Statement Reviews Under AR-C Section 90
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

Courses and Formats:

We currently offer 360 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

Pricing:

Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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All courses completed with a passing score are automatically reported to the IRS as long as you have provided your PTIN number to us. Courses are reported every business day, but please note that the IRS may take up to 48 hours to post recently reported credits in your PTIN account online.

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NASBA Sponsor ID: 143718

IRS CE Provider ID: TJTMJ

Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.