PCPS Exploring SSARS No. 21 Toolkit 

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For accountants in public practice who prepare financial statements, SSARS No. 21 represents the most significant changes to the professional standards in decades. SSARS No. 21 draws a bright line between accounting (preparation) and reporting (compilation and review) services. This toolkit will help you transition to SSARS No. 21, which is effective for periods ending on or after December 15, 2015.

Navigate the Toolkit Resources

Navigate SSARS 21 toolkit resources

Implementation Checklist - Your Starting Point for Transition

Learning Resources

Evaluate the Impact on Your Clients

Communicate with Clients

New Developments
NEW! Download all of the toolkit resources in one zip file. Once you’ve downloaded all the resources, start with the Implementation Checklist as a guide to the toolkit resources.
Implementation Checklist

Learning and Training Resources
Evaluate the Impact on Your Clients
Communicate with Clients

Educating your clients about changes in engagement letters, financial statement reporting and more is a key part of transitioning to SSARS No. 21.  Use these customizable resources to educate and communicate in advance.  You’ll find an opportunity to strengthen your relationships and build your role as a strategic client adviser.

In addition to these brochures, you can present to small business audiences on the Guide to Financial Statement Services: Compilation, Review and Audit using this PowerPoint Presentation.

New Developments


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