As part of its project to clarify the SSARSs literature, the ARSC considered all of the AR literature and how the requirements and guidance was disposed of – that is either included in SSARS 21, the AICPA Guide Preparation, Compilation, and Review Engagements, or not included in authoritative literature. The following documents map the AR Interpretations and those AR sections that were not clarified as part of SSARS 21.
- Compilation of Financial Statements: Accounting and Review Services Interpretations of Section 80
- Review of Financial Statements: Accounting and Review Services Interpretations of Section 90
- AR section 110, Compilation of Specified Elements, Accounts, or Items of a Financial Statement
- AR section 200, Reporting on Comparative Financial Statements and related interpretation
- AR section 300, Compilation Reports on Financial Statements Included in Certain Prescribed Forms and related interpretations
- AR section 400, Communications Between Predecessor and Successor Accountants and related interpretations
- AR section 600, Reporting on Personal Financial Statements Included in Written Personal Financial Plans and related interpretations