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 9-11, 2016

November 15-16, 2016













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