This Alert helps you plan and perform your compilation and review engagements 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, addresses emerging practice issues, and provides valuable information regarding current accounting developments.
This alert provides just the right amount of detail on recently issued and proposed professional standards affecting practitioners providing compilation and review services, including:
Proposed SSARSs Association With Unaudited Financial Statements
Proposed SSARSs Compilation of Financial Statements
Proposed SSARSs Compilation of Financial Statements - Special Considerations
Proposed SSARSs Review of Financial Statements
Proposed SSARSs Review of Financial Statements - Special Considerations
Proposed revisions to Interpretation No. 101-3, "Nonattest Services"
This alert also provides information on emerging issues and developments affecting compilation and review engagements, including:
Obtaining engagement letters
The design and performance of review procedures
Analytical procedures in a review engagement
Reporting on supplemental information
Effects on compilation and review engagements when management does not assess whether the reporting entity is the primary beneficiary of a variable interest entity
Disclosure of independence impairment in the accountant's compilation report on comparative financial statements
SSARSs Clarity Project
Proposed Changes to Ethics Interpretation No. 101-3 and SSARSs
AICPA's New Financial Reporting Framework for Small- and Medium-Sized Entities
Consideration of international compilation and review standard
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