Developments in Preparation, Compilation, and Review Engagements
The AICPA Compilation and Review Alert Developments in Preparation, Compilation, and Review Engagements
will help you create a smooth transition into performing
your engagements under the new SSARS 21 standard. The new standard will
have a major impact in this core area of practice, and this Alert was
created to help CPAs meet the challenge of remaining compliant through
You’ll find targeted discussion of new developments, strategies to help
you identify sources of risk, and best practices to help you prepare
for issues you may face in your current and future engagements.
- Recently Issued SSARS No. 21, Statements on Standards For Accounting and Review Services: Clarification and Recodification
- Revisions to Interpretation No. 101-3, "Nonattest Services"
- Proposed SSARS, Compilation of Prospective and Pro forma Financial Information
- SSARS No. 21, Statements on Standards For Accounting and Review Services: Clarification and Recodification implementation guidance
Members interested in the companion AICPA Preparation, Compilation, and Review Engagements Guide can purchase an online bundle of both the Alert and Guide at a discounted price.