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    Compilation Performance Requirements

    Article Some of the more common peer review matters identified in compilation engagements is related to the basic performance requirements, including Balance sheet including “current liabilities” without the appropriate caption or description Income stat
    Published on July 14, 2011

    Compilation Services

    Article ...If you perform compilation engagements
    Published on September 16, 2013

    Standards Tracker - Compilation Services

    Article ...Financial reporting standards are ever-changing making it challenging to keep up. The table below provides a quick reference to recently issued compilation standards, complete with
    Published on January 26, 2012

    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...
    Published on March 21, 2014

    Exhibit to AICPA Guide Compilation and Review Engagements Compilations and Reviews of Personal Financial Statements

    Article Accountants may be engaged to compile or review personal financial statements. AR section 80, Compilation of Financial Statements, and AR section 90, Review of Financial Statements (AICPA, Professional Standards, vol. 2), are applicable to compilations and reviews of personal financial statements in the same...
    Published on October 25, 2010

    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

    Analytical Procedures - Compilation and Review

    Article One of the more common peer review matters in review engagements relates to the failure to document expectations when performing analytical procedures and to compare results to those expectations. Although many small businesses do not prepar
    Published on October 28, 2011

    Proposed Revisions to Ethics and Compilation Standards

    Article Two exposure drafts, proposed by PEEC and ARSC, have the potential to make significant changes to the landscape of compilation and review services. Get the information you need to voice your opinion
    Published on June 26, 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...
    Published on April 17, 2014

    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

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