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    Form of a Standard Compilation Report

    Article ...One of the more common peer review matters identified in compilation engagements is related to firms issuing tax basis financial statements and the compilation report was not modified to reflect the GAAP departure. In the course of compiling the c
    Published on July 14, 2011

    Reporting on the Financial Statements - Basic Report Elements

    Article ...One of the more common peer review matters identified in compilation engagements is related to addressing all periods presented in the compilation report. As stated in paragraph .40 of AR section 60, an accountant may be engaged to compile or revie
    Published on July 14, 2011

    Sample Reports When Independence is Impaired

    Article Independence issues are a top concern with those performing compilation or review services. This information is in regards to reporting when independence is impaired and the proper disclosures that are necessary
    Published on July 14, 2011

    Peer Review Matters

    Article Peer review is a critical component of financial reporting quality. The AICPA Peer Review program plays a significant role in ensuring that financial reporting is proper and in ensuring that practitioners have the tools necessary. The Peer Review team keeps practitioners abreast on the most recent findings to ensure that
    Published on December 06, 2013

    Understanding the Entity

    Article ...One of the more common peer review matters identified in compilation engagements is related to engagement letters. Some of these matters include: Missing or lacking required signatures. The required wording that the engagement could not be
    Published on April 02, 2013

    TIS Section .33 of Section 9150, Compilation and Review Engagements

    Article Section .33, "Compilation or Review Report in Which Management Refuses to Include Disclosure Related to Adoption of a PCC Accounting Alternative" of Section 9150, Compilation and Review Engagements, is a discussion of common questions...
    Published on March 21, 2014

    TIS Section .34 of Section 9150, Compilation and Review Engagements

    FAQ Section .34, "Modification to the Accountant’s Compilation or Review Report When a Client Adopts a Private Company Council Accounting Alternative That Results in a Change to a Previously Issued Report" of Section 9150, Compilation and Review Engagements, is...
    Published on April 17, 2014

    TIS Section .32 of Section 9150, Compilation and Review Engagements

    Article Section .32, "Modification to the Accountant’s Compilation or Review Report When a Client Adopts a Private Company Council Accounting Alternative" of Section 9150, Compilation and Review Engagements, is a discussion of common questions that arise from this topic...
    Published on March 21, 2014

    Reporting on Compiled or Reviewed Financial Statements for Periods Ended on or After December 15, 2010 with Comparative ...

    Article Statement on Standards for Accounting and Review Services No. 19, Compilation and Review Engagements was effective for compilations and reviews of financial statements for periods ending on or after December 15, 2010. Among other things, SSARS No. 19 revised the...
    Published on July 15, 2011

    Reporting on Compiled or Reviewed Financial Statements for Periods Ended on or After December 15, 2010 with Comparative ...

    Article Statement on Standards for Accounting and Review Services No. 19, Compilation and Review Engagements was effective for compilations and reviews of financial statements for periods ending on or after December 15, 2010. Among other things, SSARS No. 19 revised the...
    Published on March 24, 2011

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