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    Recently Issued Compilation and Review Interpretations of the SSARSs

    Article Compilation and Review Interpretations of Statements on Standards for Accounting and Review Services (SSARSs) are Interpretative Publications pursuant to AR section 50, Standards for Accounting and Review Services. View Recently...
    Published on October 17, 2011

    Compilation and Review Standards

    Overview Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC), learn more about 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.
    Published on November 19, 2013

    Meeting Agenda and Materials for November 10-12, 2009, ARSC Meeting

    Meeting Materials Meeting Agenda and Materials for November 10-12, 2009 Accounting and Review Services Committee Meeting.
    Published on July 15, 2011

    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 December 16, 2013

    AR section 110

    Professional Standards 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
    Published on November 14, 2013

    AR section 120

    Professional Standards This section expands the standards to apply when an accountant is engaged to compile or issues a compilation report on pro forma financial information
    Published on November 14, 2013

    AR section 300

    Professional Standards This section amends AR section 100 and AR section 200 to provide for an alternative form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted accounting principles
    Published on November 15, 2013

    Proposed Statements on Standards for Accounting and Review Services Preparation of Financial Statements, Compilation Eng...

    Exposure Draft This exposure draft would supersede paragraphs .05–.06 of AR section 60, Framework for Performing and Reporting on Compilation and Review Engagements; AR section 80, Compilation of Financial Statements; AR section 110, Compilation of Specified Elements, Accounts, or Items of a Financial Statement; AR section 300, Compilation Reports...
    Published on October 22, 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

    Meeting Agenda and Materials for May 8-10, 2012 ARSC Meeting

    Meeting Materials ...Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed clarified Compilation SSARS and proposed clarified Association SSARS Agenda Item 1A - Draft proposed clarified SSARS Compilation of Financial Statements
    Published on April 30, 2012

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