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Standards
Compilation and Review Standards
Accounting and Review Services Committee
Meeting Agenda and Materials for November 2-4, 2010 ARSC Meeting
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Meeting Agenda and Materials for November 2-4, 2010 ARSC Meeting
Agenda
Agenda Item #2 -
Proposed SSAE
Reporting on Compiled Prospective Financial Statements When the Practitioner's Independence is Impaired
Agenda Item 2A
-
Summary of comment letters received on the proposed SSAE,
Reporting on Compiled Prospective Financial Statements When the Practitioner's Independence is Impaired
Agenda Item 2B -
Draft proposed SSAE,
Reporting on Compiled Prospective Financial Statements When the Practitioner's Independence is Impaired
- redline to show changes made pursuant to comment letters (note: A clean version is not presented because the changes to the ED were not extensive)
Agenda Item #3 -
Proposed SSARS The
Applicability of Statements on Standards for Accounting and Review Services
Agenda Item 3A -
Summary of comment letters received on the proposed SSARS,
The Applicability of Statements on Standards for Accounting and Review Services
Agenda Item 3B -
Draft proposed SSARS,
The Applicability of Statements on Standards for Accounting and Review Services
- redline to show changes from the exposure draft
Agenda Item #4 -
Proposed SSARS
Reporting on Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
Agenda Item 4A -
Draft proposed SSARS,
Compilations and Reviews of Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
- clean draft
Agenda Item 4B -
Draft proposed SSARS,
Compilations and Reviews of Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
- redline to show changes from May 2010 draft
Agenda Item #5 -
Proposed SSARS
The Accountant's Responsibility For Unaudited Financial Statements That Have Not Been Compiled or Reviewed
Agenda Item 5A -
Draft proposed SSARS,
The Use of the Accountant's Name in a Document or Communication Containing Unaudited Financial Statements That Have Not Been Compiled or Reviewed
- clean draft
Agenda Item 5B -
Draft proposed SSARS,
The Use of the Accountant's Name in a Document or Communication Containing Unaudited Financial Statements That Have Not Been Compiled or Reviewed
- redline to show changes from August 2010 draft
Agenda Item #6 -
Proposed SSARS
Other Information
Agenda Item 6A -
Draft proposed SSARS,
Supplementary Information
Agenda Item #7 -
Interpretations to AR 100 to conform to SSARS 19
Agenda Item 7A -
Revised Interpretations to AR section 80,
Compilation of Financial Statements
and AR section 90,
Review of Financial Statements
- redline to show changes to extant Interpretations to AR section 100,
Compilation and Review of Financial Statements
Agenda Item 7B -
Revised Interpretations to AR section 80,
Compilation of Financial Statements
and AR section 90, Review of Financial Statements - clean
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