AICPA Extends Reach of Its Standards 

Accounting Today 
Published October 26, 2016

The AICPA is broadening the range of services to which its Statements on Standards for Accounting and Review Services apply, covering not only reviews of financial statements, but also preparation of financial statements and compilation of prospective financial information, according to an Accounting Today report. SSARS No. 23 expands the subject matter to which the standards apply. The main changes will allow SSARS to be applicable to engagements performed on certain subject matter other than financial statements.


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