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    Recently Issued Compilation and Review Interpretations of the SSARSs

    Article Compilation and Review Interpretations of Statements on Standards for Accounting and Review Services (SSARSs) are Interpretative Publications pursuant to AR section 50, Standards for Accounting and Review Services. View Recently...
    Published on October 17, 2011

    Compilation and Review Standards

    Overview Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC), learn more about the senior technical committee of the AICPA designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of a nonpublic entity.
    Published on November 17, 2014

    Meeting Agenda and Materials for November 10-12, 2009, ARSC Meeting

    Meeting Materials Meeting Agenda and Materials for November 10-12, 2009 Accounting and Review Services Committee Meeting.
    Published on April 30, 2010

    Accounting and Review Services Committee Overview

    Overview ARSC is an AICPA senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities
    Published on December 23, 2014

    AR section 300

    Professional Standards This section amends AR section 100 and AR section 200 to provide for an alternative form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted accounting principles
    Published on November 18, 2014

    AR section 120

    Professional Standards This section expands the standards to apply when an accountant is engaged to compile or issues a compilation report on pro forma financial information
    Published on November 18, 2014

    AR section 110

    Professional Standards This section expands the standards to apply when an accountant is engaged to compile or issues a compilation report on one or more specified elements, accounts, or items of a financial statement
    Published on November 18, 2014

    Meeting Agenda and Materials for November 8-10, 2011 ARSC Meeting

    Meeting Materials ...Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARS, Compilation of Financial Statements Agenda Item 1A - Draft proposed clarified SSARS, Compilation of Financial Statements redline to show changes to the d
    Published on September 17, 2012

    AR section 60

    Professional Standards This section provides a framework and defines and describes the objectives and elements of compilation and review engagements. This section also sets forth the meaning of certain terms used in Statements on Standards for Accounting and Review Services (SSARSs) issued by the Accounting and...
    Published on November 18, 2014

    Meeting Agenda and Materials for May 8-10, 2012 ARSC Meeting

    Meeting Materials ...Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed clarified Compilation SSARS and proposed clarified Association SSARS Agenda Item 1A - Draft proposed clarified SSARS Compilation of Financial Statements
    Published on April 30, 2012

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