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    Engagement Letter Indemnification Clauses

    Report Building on the requirements associated with audits of many types of regulatory entities, the Professional Ethics Executive Committee [PEEC] has issued new interpretive guidance associated with using [where use is prohibited] indemnification/limitation wording in agreements to perform audit and other attest services.
    Published on August 03, 2014

    SSARS No. 19 Implementation Getting Ready for 2010 Engagements

    Report In the first of a three-part series of reports addressing how to implement SSARS No. 19, these materials address, in capsule summary form, the major changes that need to be considered in compiling and reviewing financial statements beginning with calendar-year 2010 statements.
    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

    ARSC Meeting Update Clarification and Revision of the SSARSs

    Report On May 20-22, 2014, the Accounting and Review Services Committee (ARSC) met to discuss the following major agenda items regarding ARSC’s current project to clarify and recodify the Statements on Standards for Accounting and Review Services (SSARSs).
    Published on August 04, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Report The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on August 03, 2014

    New Guidance for Compilation/Review Engagements

    Report At its November 2009 meeting, the Accounting and Review Services Committee [ARSC] voted to finalize SSARS No. 19, entitled Compilation and Review Engagements
    Published on August 03, 2014

    SSARS NO. 21 ISSUED Major Changes for Accountants Who Prepare Financial Statements

    News ...SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification which represents ARSC’s efforts to clarify and revise the standards for reviews, compilations, and engagements to prepare financial statements
    Published on October 30, 2014

    Designing Analytical Procedures in a Review Engagement

    Report In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed in a “mechanical” manner
    Published on August 03, 2014

    Personal Financial Statements Exhibit to the Compilation and Review Guide

    Report ...December 8, 2010 In October 2010, the AICPA released an Exhibit that will be included in the 2011 Edition of the AICPA Guide, entitled Compilation and Review Engagements. Since neither SSARS No. 19, entitled Compilation and Review Engagements, no
    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

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