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    ARSC Member Biographies

    Biography ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
    Published on December 16, 2014

    Scope of System Review and Must Select Engagements Exposure Draft Comment Letters

    Comment Letters View or download the comment letters on the Scope of System Review and Must Select Engagements Exposure Draft
    Published on October 05, 2012

    Letters of Comment on Exposure Draft of Proposed Statement on Standards for Attestation Engagements, Attestation Standar...

    Article ...Comment Letter # 1 - Pennsylvania Institute of Certified Public Accountants Comment Letter # 2 - NASBA Comment Letter # 3 - NSAA Comment Letter # 4 - Commonweatlh of Virginia Comment Letter # 5 - Abraham D. Akresh Comment Letter...
    Published on April 24, 2014

    Letters of Comment on Exposure Draft of Proposed Statement on Standards for Attestation Engagements, Subject-Matter Spec...

    Article ...Comment Letter # 1 - Mark Hogan, MBA,CPA Comment Letter # 2 - David Brammer, Legislative Audit Division, State of Montana Comment Letter # 3 - Barb Hinton - Washington State Auditor Comment Letter # 4 - Na
    Published on June 24, 2014

    AU section 634

    Professional Standards This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties
    Published on November 14, 2013

    Meeting Agenda and Materials for May 20-22, 2014 ARSC Meeting

    Meeting Materials ...Agenda ARSC Operating Policies - redline showing suggested revisions Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARSs Preparation of Financial Statements; Compilation Engagements; and Association With
    Published on May 16, 2014

    Meeting Agenda and Materials for August 20-23, 2013 ARSC Meeting

    Meeting Materials Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARS Compilation Engagements Agenda Item #1A - Draft of the proposed SSARS Compilation Engagements are discussed at the May 28, 2013 ARSC
    Published on August 15, 2013

    Meeting Agenda and Materials for November 5-8, 2013 ARSC Meeting

    Meeting Materials Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARS Review of Finanical Statements Agenda Item #1A - Draft of the proposed SSARS Review of Financial Statements - redline to show changes from the exposure d
    Published on October 31, 2013

    Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

    Exposure Draft Auditing Standards Board Exposure Drafts of Proposed Statements.
    Published on October 29, 2014

    Meeting Agenda and Materials for May 10-12, 2011 ARSC Meeting

    Meeting Materials Agenda Agenda Item #3 - Proposed Association SSARS The Use of the Accountant's Name in a Document or Communication containing Unaudited Financial Statements That Have Not Been Compiled or Reviewed Agenda Item 3A - Sum
    Published on July 15, 2011

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