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    Compilation & Review Engagement Guide Implementation Issues

    Report Until the April 2010 issuance of the AICPA Guide, there had been no Accounting and Auditing Guide that existed in order to help practitioners implement compilation and review guidance in the SSARSs technical literature. Now, that practical implementation guidance is available, and it needs to be utilized as authoritative guidance
    Published on August 03, 2014

    Compilation Engagements Preparing for Significant Changes

    Report ...ARSC] released an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs]. If adopted in final form, the guidance will change the landscape of compilation engagements
    Published on August 03, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Report Now that practitioners have completed the first cycle of performing compilation and review engagements using the requirements in SSARS No. 19, questions have been raised as to whether supplementary information issues have been addressed appropriately in these engagements
    Published on August 03, 2014

    Compilation and Bookkeeping Services Determining the Appropriate Level of Service

    Report Many times accountants struggle with whether a client is requesting a standard bookkeeping services engagement, or whether the engagement should be structured and reported on as a compilation service under the SSARSs
    Published on August 03, 2014

    Compilation and Review Engagements Focusing on Some Documentation Miscues

    Report As practitioners are planning to perform calendar-year 2013 compilation and review engagements, it might be helpful to focus on some frequently-encountered documentation deficiencies that are noted in these type engagements
    Published on August 03, 2014

    Compilation & Review Engagements Focusing on Some Current Peer Review Matters

    Report Now that practitioners are in the second cycle of performing and reporting on compilation and review engagements using the requirements within SSARS No. 19, they might want to be aware of some issues that will be receiving a heightened level of scrutiny when...
    Published on August 03, 2014

    Compilation & Review Alert Addressing Some Practice Issues

    Report The AICPA recently released the 2010-2011 Compilation and Review Alert.In addition to addressing practical implementation issues associated with SSARS No. 19, the Alert addresses several other practice issues that need to be considered when practitioners...
    Published on August 03, 2014

    Compilation & Review Alert Addressing Some Current Issues

    Report Each year, the AICPA publishes a compilation and review alert that is intended to provide practitioners with an update on recent practice issues and professional standards that affect compilation and review engagements
    Published on August 03, 2014

    Compilation & Review Reports Paragraph Placement Matters

    Report ...No. 19, some questions have surfaced related to how reports should be drafted when certain matters need to be addressed in addition to the wording typically incorporated in standard compilation and review reports
    Published on August 03, 2014

    Compilation & Audit Reports Some New Practical Implementation Guidance

    Report In May 2012, the AICPA released two practice aids addressing compilation reporting issues in two areas, business valuation engagements and independence matters, and there also is some guidance that might be considered when audit reports are modified to address going...
    Published on August 03, 2014

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