ARSC ED, Review of Financial Statements, and Financial StatementsSpecial Considerations
In this comment letter, TIC comments on ARSC Exposure Draft (ED) of Proposed Statements on Standards for Accounting and Review Services (SSARSs) Review of Financial Statements, and Financial Statements—Special Considerations
Published on June 05, 2013
ARSC ED, Association with Unaudited Financial Statements and Compilation of Financial Statements, including Special Cons...
In this comment letter, TIC comments on ARSC Exposure Draft (ED) of Proposed Statements on Standards for Accounting and Review Services (SSARSs
Published on January 11, 2013
Compilation and Review Standards Comment Letters
TIC Comment Letters provide the PCPS Technical Issues Committee’s (TIC) views on proposed technical standards affecting small businesses. This page contains TIC comment letters pertaining to recent proposals issued by the AICPA Audit & Attest Standards Team.
Published on June 06, 2013
Technical Issues Alert for March 2013
In this issue: Insights to the ASB and to ARSC proposals; TIC Comments on a Proposed FRF for SMEs; OMB Proposes Circular A-133 Revisions; ARSC Withdraws Compilation and Association Proposal; and more
Published on March 12, 2013
Technical Issues Alert for Winter 2013
In this issue: TIC Raises Concerns on ARSC Proposal; Call for Comments on a Proposed Reporting Framework; Implementing the New Clarified Auditing Standards; Reconsidering What Is Subject to 101-3; Considering COSO EDs; and more
Published on February 04, 2013
Technical Issues Alert- Fall 2013
In this issue: TIC Tackles Issues with FASB; TIC Addresses Hot Topics with GASB; ARSC Proposes Significant Changes to Compilation Literature; and more
Published on December 05, 2013
Advocacy-PCPS Technical Issues Committee
The PCPS Technical Issues Committee (TIC) works diligently to provide the small-medium size firm perspective in the standard-setting process.
Published on December 09, 2013