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    Personal Financial Statements

    Article Personal financial statements are prepared for individuals either to formally organize and plan their financial affairs in general or for specific purposes, such as obtaining credit, income tax planning, retirement planning...
    Published on May 28, 2014

    Personal Financial Statements Exhibit to the Compilation and Review Guide

    Article 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, nor
    Published on May 28, 2014

    Compiling and Reviewing Personal Financial Statements

    Article Very commonly, when practitioners are completing individual tax returns for clients, they also are engaged to prepare personal financial statements for the clients. While these statements can be audited, reviewed, or compiled, it is a very rare circumstance when the attest engagement on these type statements is other...
    Published on May 28, 2014

    SSARS No. 19 Reporting on Personal Financial Statements

    Article In developing SSARS No. 19 and the related AICPA Guide, special issues associated with compiling and reviewing personal financial statements [PFS] are not addressed
    Published on May 28, 2014

    SSARS No. 19 Answering Some Implementation Questions

    Article Given the upcoming effective date of SSARS No. 19, many practitioners now are addressing how the guidance needs to be appropriately-implemented, and several questions have been raised related to the new guidance.
    Published on May 28, 2014

    SSARS No. 19 Written Personal Financial Plan Reporting

    Article ...reporting option, some special attention, and actually even an exemption, is provided to written personal financial plan reporting in legacy document SSARS No. 6 [AR Section 600]. Now, practitioners need...
    Published on May 28, 2014

    Reference Guide The FASB Accounting Standards Codification

    Article Now that the FASB ASC is the sole source of authoritative technical literature for nongovernmental entities, where issuers still need to comply with SEC requirements as well, several of our readers have asked about some help in referring to Topics within the FASB ASC.
    Published on May 28, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Article 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 May 28, 2014

    Special Issues Related to Financial Statement Presentation

    Article How an entity presents information in its financial statements is vitally important because financial statements are a central feature of financial reporting—a...
    Published on May 28, 2014

    Lender Requests for Comfort Letters

    Article Over the past few weeks, several of our Plain-English Accounting team members have asked questions related to the acceptability of providing comfort letters for use by lenders associated with certain loans.
    Published on May 28, 2014

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