PCPS Exploring SSARS No. 21 Toolkit

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For accountants in public practice who prepare financial statements, SSARS No. 21 represents the most significant changes to the professional standards in decades. SSARS No. 21 draws a bright line between accounting (preparation) and reporting (compilation and review) services. This toolkit will help refresh firms on the key concepts of SSARS No. 21, which was effective for periods ending on or after December 15, 2015.