Accounting and Review Services Committee

    Accounting and Review Services Committee Overview 

    The Accounting and Review Services Committee is the AICPA’s senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities. Its mission is to develop and communicate comprehensive performance and reporting standards and practice guidance to enable accountants of non issuers to provide high quality, objective compilation and review services in the best interests of the profession and the users of compiled and reviewed financial statements, with the ultimate purpose of serving the public interest. Learn more about ARSC in its Operating Policies.

    The Accounting and Review Services Committee promulgates Statements on Standards for Accounting and Review Services (SSARS) and, as a part of its due process, releases Exposure Drafts of proposed SSARS. The AICPA also issues interpretive and other publications to assist practitioners in understanding and applying the standards.

    Financial Reporting Standards Tracker: Compilation and Review

    View the ARSC's positions on compilation and review matters in the Compilations and Review - ARSC Comment Letters section of


    ARSC monitors and influences the form and content of pronouncements of bodies having authority over compilation and review standards.

    Access ARSC consultation papers and comment letters for more insight.


    Members of the Committee

    Michael A. Fleming (Chair), Rehmann Robson 

    Denny Ard, Dixon Hughes Goodman LLP 

    Sheila Balzer, Holben Hay Lake Balzer CPAs LLC

    Jimmy Burkes, Haddox Reid Eubank Betts PLLC

    Jeremy Dillard, SingerLewak
    M. Aron Dunn, Allen, Gibbs & Houlik, L.C. 

    Kelly J. Hunter, Fitts Roberts & Co., PC


    ARSC Member biographies 

    AICPA Audit and Attest Standards Team - Staff Contacts 



    Past Meeting Highlights

    Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters, which are not open to the public.


    Upcoming Meetings

    2016 Meetings

    May 17-19, 2016

    August 9-10, 2016

    November 15-16, 2016











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