Professional Standards: This section provides an exemption from AR section 100, as amended, for personal financial statements that are included in written personal financial plans prepared by an accountant
Published on October 02, 2012

AR Section 9080

Professional Standards: Interpretation No. 17 to AR section 80 addresses the accountant’s application of procedures to required supplementary information (RSI) that accompanies compiled financial statements, the accountant’s modification of the compilation report to refer...
Published on September 29, 2011

AR section 300

Professional Standards: This section amends AR section 100 and AR section 200 to provide for an alternative form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted...
Published on October 02, 2012

AR section 9090

Professional Standards: This section includes the interpretations of AR section 90
Published on October 02, 2012

AR section 9600

Professional Standards: This section includes all of the interpretations of AR section 600
Published on October 02, 2012

AR section 9200

Professional Standards: This section includes all of the interpretations of AR section 200
Published on October 02, 2012

AR Section 9090

Professional Standards: Interpretation No. 11 to AR section 90 addresses the accountant’s application of procedures to RSI that accompanies reviewed financial statements, and the accountant’s modification of the review report to refer to the...
Published on September 29, 2011

AR section 9080

Professional Standards: This section includes interpretations of AR section 80
Published on October 02, 2012

AR section 400

Professional Standards: This section provides guidance on communications between a predecessor and successor accountant when the successor accountant decides to communicate with the predecessor accountant regarding acceptance of an engagement to compile or review the financial statements of a nonissuer.
Published on October 02, 2012

AR section 110

Professional Standards: This section expands the standards to apply when an accountant is engaged to compile or issues a compilation report on one or more specified elements, accounts, or items of a financial statement.
Published on October 02, 2012

AR section 20

Professional Standards: Superseded, December 2010, by the issuance of SSARS No. 19.
Published on October 02, 2012

AR section 200

Professional Standards: This section establishes standards for reporting on comparative financial statements of a nonissuer when financial statements of one or more periods presented have been compiled and reported on or reviewed in accordance with SSARS No. 1.
Published on October 02, 2012

AR section 60

Professional Standards: This section provides a framework and defines and describes the objectives and elements of compilation and review engagements. This section also sets forth the meaning of certain terms used in Statements on Standards for Accounting and Review Services (SSARSs) issued by the Accounting and Review Services Committee (ARSC) in describing
Published on October 02, 2012

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