The following resources and information will be helpful tools in providing compilation and review services and will help you understand and stay informed of new developments.
- Codification of Statements on Standards for Accounting and Review Services
- Compilation and Review Engagements Guide
The AICPA Audit and Accounting Guide series is one of the profession’s most respected reference tools. The AICPA Guide Compilation and Review Engagements is the latest addition to that series. The Guide provides compilation and review guidance to practitioners for tackling complex engagement issues
- FAQs– Significant Change to Compilation Reporting Requirements When Independence Is Impaired - This white paper provides guidance in a Q&A format for practitioners that want to disclose their reasons for a lack of independence in a compilation engagement. It is the only part of the new SSARS standard that can be adopted early.
- A video from Mike Glynn, AICPA Technical Manager -- Audit & Attest Standards, is also available discussing the issuance of SSARS No. 19. Learn more by watching the video.