Performing reviews and compilations during Covid-19 (2.0 hrs)

Helping navigate the challenges to perform reviews and compilations during the coronavirus

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Learning objectives:

In this video learning course, we will first examine how the coronavirus has disrupted the ways in which review, and compilation engagements are conducted. For example, inquiry (per the Canadian Standard on Review Engagements 2400 par.5) is a primary way to obtain sufficient appropriate evidence for a review engagement. However, our ability to communicate with our clients has been complicated by social distancing and working remotely. Also, Canadian Standards on Related Services (CSRS) 4200 will be replacing Compilation Standards 9200.This new standard contains increased demands for documentation that will require more communication with clients.

The consequence for our profession is a need to re-examine how we plan and conduct the reviews and compilations for many of our clients as the same as last year (SALY) approach may be inefficient and impractical because of the pandemic.

We will examine key areas of the Canadian Standard on Review Engagements (CSRE) 2400 and provide alternative ways of gathering evidence that may be more efficient and reliable during the pandemic. We will examine CSRS 4200 to help practitioners prepare for the changes. We will also provide best practices to help practitioners communicate with their teams and clients.

The learning objectives of this course include:

  1. Identifying the challenges to gathering evidence for review engagements during the pandemic
  2. Understand the options that CSRE 2400 provide in gathering evidence
  3. Identifying key changes to CSRS 4200 compared to s.9100
  4. Understanding how to effectively communicate with the engagement team and client virtually

2.0 hrs of verifiable CPD (Certificate will be provided upon course completion)

Additional information

  1. Program pre-requisites: There are no prerequisites for this course
  2. Advance preparation: None
  3. Delivery method: E-learning
  4. CPD/CPE credits: Participants will earn 2.0 professional development credits (hours)

Your Instructor

Garth Sheriff
Garth Sheriff

Garth Sheriff, CPA, CA, CPA (Illinois), CIA, MAcc, is the founder of Sheriff Consulting ( We specialize in the design and delivery of assurance, accounting, and soft skill professional development courses. Sheriff Consulting strives to create a learning environment that is engaging, interactive, and effective.

Our courses are designed using the latest in communication research and current technical developments that affect our profession. This includes:

  • Helping professionals navigate the most significant changes to the accounting and assurance standards in the last 40 years.
  • Using current research to improve business communication skills such as working with diverse multigenerational teams.
  • Understanding how transformative technology such as Blockchain and Artificial Intelligence will impact our profession.

Garth has worked as an assurance professional and learning provider for over 15 years.He has prepared and trained CPAs for key changes to the profession, including internal control documentation (SOX), Canadian Auditing Standards (CAS) and Canadian Standards on Review Engagements 2400 (CSRE 2400).

He earned a Master of Accounting and a Bachelor of Arts (Honours - Accounting) from the University of Waterloo, Canada. He is a member of the Chartered Professional Accountants of Ontario (CPAO), American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA).

Garth has also acted in various stage and film productions. He is a graduate in improvisation from The Second City and a member of ACTRA (the Alliance of Canadian Cinema, Television and Radio Artists

Frequently Asked Questions

When does the course start and finish?
The course starts now and never ends! It is a completely self-paced online course - you decide when you start and when you finish.
How long do I have access to the course?
How does lifetime access sound? After enrolling, you have unlimited access to this course for as long as you like - across any and all devices you own.
What if I am unhappy with the course?
We would never want you to be unhappy! If you are unsatisfied with your purchase, contact us in the first 30 days and we will give you a full refund.
Is Provincial (Canada) HST or GST included in the price?

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