Exposure Drafts of Proposed Statements on Standards for Accounting and Review Services 

     

    The Accounting and Review Services Committee (ARSC) develops and issues standards in the form of Statements on Standards for Accounting and Review Services. The ARSC utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed statements, and a formal vote. Exposure drafts of these statements are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard. A file containing drafts of proposed pronouncements, comment letters received during public exposure periods, and summaries of research data is retained for 10 years.

    There are no outstanding proposed Statements on Standards for Accounting and Review Service available for comment at this time.




    1 Showing results 0 - 0 of 0


    c725720b-9504-44b2-91b2-8c221202583e 

    TitleFilterSupplementary MaterialsFilterComment Due DateFilterCommentsFilter
    There are no items to show in this view of the "SSARS Exposure Drafts" list.


    1 Showing results 0 - 0 of 0


    Copyright © 2006-2014 American Institute of CPAs.