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Compilation and Review Developments - 2013/14 Alert

Publisher: AICPA
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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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eBook 2013/14
Product# ARACRV13E
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