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The Center for Plain English Accounting is the AICPA’s national A&A resource center, available exclusively to members of the Private Companies Practice Section. The CPEA’s team of experts assists member firms in understanding and implementing accounting, auditing, review, compilation, and quality control standards by sharing technical advice and guidance in a straight-forward manner. CPEA professional staff provide A&A support by describing “how to do” what you “need to do” in implementing the authoritative literature.
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SSARS No. 21 ─ Preparation of Financial Statements: Applicability
In this brief educational video, experts involved in the development of SSARS No. 21 explain when AR-C section 70 of SSARS No. 21 is applicable.
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