Standards Tracker - Compilation, Review and Preparation 


Financial reporting standards are ever-changing making it challenging to keep up. The table below provides a quick reference to recently issued compilation, review and preparation standards, complete with effective dates, summaries, and links to the standards themselves. Browse by Type:

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Standard Type
Issue DateFilterEffective DateFilter
SSARS21Final Standard
October 2014
For reviews, compilations, and engagements to prepare financial statements for periods ending on or after December 15, 2015. Early implementation is permitted.
Review of Financial Statements
Amends paragraph .01 of AR section 90 so that SSARSs do not apply when the provisions of SAS No. 100 apply.

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