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Compilation and Review Engagements

Publication A description of publications available on compilation and review engagements
Published on March 20, 2013

New Compilation and Review Engagements Standard

Article In December 2009, the Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements (AICPA, Professional Standards), which includes the most significant changes to the compilation and review standards since 1978
Published on November 06, 2012

Compilation & Review Guides

Article Information regarding the AICPA Compilation and Review Guides
Published on February 19, 2013

Compilation & Review Alerts

Article Information regarding the AICPA Compilation and Review Alerts
Published on February 19, 2013

AICPA News Update Vol.12 No.47

Newsletter Major Changes in Compilation and Review Standards Approved and on the Way, AICPA Issues Letter to FASB on Fair Value for Financial Instruments, Guidelines Take Aim at Identity Theft, Security Breaches, PCPS December...
Published on June 24, 2011

Sample Engagement Letter for a Compilation of a Financial Forecast

Publication This excerpt from the 2012 edition of AICPA Guide Prospective Financial Information discusses a sample engagement letter for a compilation of a financial forecast
Published on January 22, 2013

AICPA Authoritative Literature Codifications

Article ...The AICPA codifications are crucial references containing AICPA standards and interpretations currently in effect for audit, attest, and compilation and review services. The information in each codification is organized by subject and fully indexed
Published on January 28, 2011

AICPA News Update Vol.12 No.31

Newsletter IRS Extends FBAR Filing Deadline for Certain Persons, Biggest Changes to Compilation and Review Services Since 1978 May Be Ahead; Hear What’s Proposed, Follow XBRL from Birth to Present; AICPA Releases Chronology, AICPA Named Green Plus Mover by Institute for...
Published on June 24, 2011

Key Topics and Industries

Publication Accounting and Auditing Publications are available for a number of industries and key topics.
Published on January 04, 2013

AICPA Guides

Article Information regarding the AICPA Guide families.
Published on April 30, 2013

Accounting & Valuation Guides

Article Information regarding the AICPA Accounting and Valuation Guides.
Published on April 08, 2013

Audit Guides

Article Information regarding the AICPA Audit Guides.
Published on February 19, 2013

Audit & Accounting Guides

Publication Information regarding the AICPA Audit and Accounting Guides.
Published on March 12, 2013

Other Guides

Article Information regarding the AICPA General Guides.
Published on February 19, 2013

AICPA News Update - June 8, 2012

Newsletter ...Publishes FAQ on Upcoming OCBOA Financial Reporting Framework for Smaller Businesses, Provide Feedback on FASB and GASB Standards, TPA Issued Regarding Disclosure of Independence Impairment in the Accountant’s Compilation Report on Comparative Financial Statements, Nonprofits See Pros and Cons in Internal Controls, Rich Heritage of Accounting Profession on Display through
Published on June 12, 2012

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Related AICPA Products



Compilation and Review Engagements – AICPA Guide

Provides interpretive guidance on the requirements of Statements on Standards for Accounting and Review Services (SSARS) for compilation & review engagements. Contains illustrative engagement and representation letters, illustrative accountants compilation and review reports, detailed illustrations (including illustrative client inquiries), and case studies.



The Engagement Letter: Best Practices and Examples

This Practice Aid provides guidance on developing engagement letters in accordance with applicable AICPA Professional Standards, supplemented with best practice recommendations to ensure the engagement letter is as effective as possible in clearly documenting the terms of the engagement. Illustrative examples are provided throughout all chapters so practitioners can easily apply the requirements and recommendations for auditing, compilation, review, and certain attestation engagements.



Not-for-Profit Entities: Checklists and Illustrative Financial Statements

Designed to help auditors and preparers master the complexities of financial statement preparation for Not-for-Profit entities. This edition contains a complete set of illustrative financial statements to assist readers in understanding and applying standards.

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