SSARS No. 19 Toolkit PCPS Members
SSARS No. 19 impacts compilations and reviews of financial statements for periods ending on or after December 15, 2010. Early implementation of the requirements and guidance allowing the disclosure of the reasons for independence impairment in a compilation report (paragraph 2.21 of SSARS No. 19) is permitted.
Published on May 16, 2014
Peer Review & Quality Control Document Guidance
Here you will find an Overview of Peer Review Process and Requirements for PCPS Member Firms and the Quality Control Standards. The Program is a systemic evaluation whose value in serving the public interest and firms lies in its educational and remedial nature.
Published on December 16, 2014
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