This edition introduces SSARS Clarity, the new Preparation of Financial Statements standard, and the changes to the existing Compilation and Review engagement standards.
This Alert will help you plan and perform your review, compilation, and engagements to prepare financial statements and can be used by an entity's internal management to address areas of concern. This Alert discusses recent Statements on Standards for Accounting and Review Services (SSARSs) developments and provides valuable information regarding current accounting developments.
Recently Issued SSARS No. 21, Statements on Standards For Accounting and Review Services: Clarification and Recodification
Revisions to Interpretation No. 101-3, "Nonattest Services"
Proposed SSARS, Compilation of Prospective and Pro forma Financial Information
Illustrative Engagement Letters for SSARSs Engagements
Illustrative Management Representation Letter
Illustrative Compilation and Review Reports in Accordance with SSARS No. 21
SSARS No. 21, Statements on Standards For Accounting and Review Services: Clarification and Recodification
Get even more value with the SSARS 21 Bundle. This convenient bundle gives you access to the full range of applicable content offered by the AICPA. This bundle includes how-to advice and authoritative guidance, valuable discussion, best practices, and much more. Follow the link above for more details.
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