2021 Preparation, Compilation, and Review Engagements Guide
Your guide to the ARSC's latest developments for preparation, compilation and review engagements.
Whether you're a new or seasoned accountant, it's time for a PCRE refresher.
Issued by the Accounting and Review Services Committee (ARSC), this edition of the Preparation, Compilation, and Review Engagements Guide includes the latest SSARS No. 25 and how it will impact the SSARSs engagements, especially the materiality and adverse conclusions. This guide includes illustrative accountant's report that is tailored for such a situation.
- Accountants who are new to the preparation, compilation and review engagements, or experienced accountants in this area who need a refresher on their knowledge to keep up with the recent development in this field.
- Authoritative guide
- Illustrative inquiry and analytics for review engagements
- Illustrative engagement letters for preparation, compilation and review engagements
- Illustrative representation letter for review engagements
- Illustrative accountant's compilation/review reports on financial statements
- Illustrative engagement letter for a compilation of pro forma financial information
- Illustrative accountant's compilation report on pro forma financial information
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