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Standards for Accounting and Review Services - SSARS No 11

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SSARS No. 11 establishes a SSARS hierarchy. The statement, effective upon issuance, is beneficial to practitioners by making them aware of the appropriate literature and the various publications' standing in the SSARS hierarchy. In addition, it addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200).

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