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Compilation and Review Standards

Accounting and Review Services Committee

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Compilation and Review Standards

Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.

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		Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC), the senior technical committee of the AICPA designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of a nonpublic entity. AICPA Council has designated ARSC as a body to establish technical standards under Rule 202 of the Institute's Code of Professional Conduct. Interpretations are issued to provide guidance on the application of SSARSs. Interpretations are issued after all members of ARSC have been provided an opportunity to consider and comment on whether the proposed interpretation is consistent with SSARSs. An interpretation is not as authoritative as a SSARS, but members should be aware that they may have to justify a departure from an interpretation if the quality of their work is questioned. These standards and related interpretations are current as of June 1, 2012.

Original Standard No.	Title & Synopsis	Section in Professional Standards	Interpretations (if applicable)
SSARS No. 2 (as amended by SSARS Nos. 3, 4, 5, 7, 11, 12, 15, 17, and 19)	Reporting on Comparative Financial Statements This section establishes standards for reporting on comparative financial statements of a nonissuer when financial statements of one or more periods presented have been compiled and reported on or reviewed in accordance with SSARS No. 19.	AR sec. 200	AR sec. 9200
SSARS No. 3 (as amended by SSARS Nos. 5 , 7, 15, 17, and 19)	Compilation Reports on Financial Statements Included in Certain Prescribed Forms This section provides for an alternative form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted accounting principles.	AR sec. 300	AR sec. 9300
SSARS No. 4 (as amended by SSARS Nos. 7, 9, 15, 17, and 19)	Communications Between Predecessor and Successor Accountants This section provides guidance on communications between a predecessor and successor accountant when the successor accountant decides to communicate with the predecessor accountant regarding acceptance of an engagement to compile or review the financial statements of a nonissuer.	AR sec. 400	AR sec. 9400
SSARS No. 6 (as amended by SSARS No. 19)	Reporting on Personal Financial Statements Included in Written Personal Financial Plans This section provides provides an exemption from SSARS No. 19 for personal financial statements that are included in written personal financial plans prepared by an accountant.	AR sec. 600	AR sec. 9600
SSARS No. 13 (as amended by SSARS Nos. 17 and 19)	Compilation of Specified Elements, Accounts, or Items of a Financial Statement This section expands the standards to apply when an accountant is engaged to compile or issues a compilation report on one or more specified elements, accounts, or items of a financial statement.	AR sec. 110
SSARS No. 14 (as amended by SSARS Nos. 17 and 19)	Compilation of Pro Forma Financial Information This section expands the standards to apply when an accountant is engaged to compile or issues a compilation report on pro forma financial information.	AR sec. 120
SSARS No. 19	Framework for Performing and Reporting on Compilation and Review Engagements This section establishes a framework for the performance and reporting on compilation and review engagements.	AR sec. 60
	Compilation of Financial Statements This section establishes standards and provides guidance on compilations of financial statements.	AR sec. 80	AR sec. 9080
	Review of Financial Statements This section establishes standards and provides guidance on reviews of financial statements.	AR sec. 90	AR sec. 9090
SSARS No. 20	Revised Applicability of Statements on Standards for Accounting and Review Services This section amends paragraph .01 of AR section 90 so that SSARSs do not apply when the provisions of SAS No. 100, Interim Financial Information, as amended by SAS No. 116, Interim Financial Information, and SAS No. 121, Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information, apply.	AR sec. 90

Recently Issued AICPA SSARSs and Interpretations

Compilation and Review Interpretations

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ARSC Meeting Materials and Highlights

Meeting Materials: Meeting materials for meetings of the Accounting and Review Services Committee.
Published on May 21, 2013

Meeting Agenda and Materials for May 28, 2013 ARSC Conference Call Meeting

Meeting Materials: Meeting Date: May 28, 2013 Place: Via Conference Call Time: 3:00pm (Eastern Time Zone) Dial in information will be sent to registrants Agenda Item #1 -Discussion memorandum with respect to the Proposed SSARS Compilation Engagements
Published on May 21, 2013

Meeting Agenda and Materials for May 14-16, 2013 ARSC Meeting

Meeting Materials: Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARS Compilation of Financial Statements Agenda Item #1A - Draft of the proposed SSARS Compilation of Financial Statements
Published on May 10, 2013

Accounting and Review Services Committee Overview

Overview: ARSC is an AICPA 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.
Published on April 01, 2013

Meeting Agenda and Materials for January 15-17, 2013 ARSC Meeting

Meeting Materials: Agenda Agenda Item #1 - Discussion memorandum with respect to the Proposed SSARSs Association With Unaudited Financial Statements, Compilation of Financial Statements, and Compilation of Financial Statements - Special Considerations A
Published on January 07, 2013

ARSC Member Biographies

Biography: ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
Published on November 20, 2012

Meeting Agenda and Materials for November 13-15, 2012 ARSC Meeting

Meeting Agenda and Materials for October 19, 2012 ARSC Conference Call Meeting

Meeting Materials: Time: 11:00am-12:00pm (Eastern Time Zone)
Published on October 12, 2012

Meeting Agenda and Materials for June 11, 2012 ARSC Conference Call Meeting

Meeting Materials: Time: 9:00am-12:00pm (Eastern Time Zone)
Published on October 10, 2012

Compilation and Review Standards

Article: Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
Published on October 03, 2012

AR section 600

Professional Standards: This section provides an exemption from AR section 100, as amended, for personal financial statements that are included in written personal financial plans prepared by an accountant.
Published on October 02, 2012

AR section 500

Professional Standards: Deleted, November 1992, by the issuance of SSARS No. 7.
Published on October 02, 2012

AR section 9400

Professional Standards: This section includes all of the interpretations of AR section 400.
Published on October 02, 2012

AR section 400

Professional Standards: This section provides guidance on communications between a predecessor and successor accountant when the successor accountant decides to communicate with the predecessor accountant regarding acceptance of an engagement to compile or review the financial statements of a nonissuer.
Published on October 02, 2012

AR section 9300

Professional Standards: This section includes all of the interpretations of AR section 300.
Published on October 02, 2012

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