Accounting and Review Services Committee Overview
The Accounting and Review Services Committee is the AICPA’s senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities. Its mission is to develop and communicate comprehensive performance and reporting standards and practice guidance to enable accountants of non issuers to provide high quality, objective compilation and review services in the best interests of the profession and the users of compiled and reviewed financial statements, with the ultimate purpose of serving the public interest. Learn more about ARSC in its Operating Policies.
The Accounting and Review Services Committee promulgates Statements on Standards for Accounting and Review Services (SSARS) and, as a part of its due process, releases Exposure Drafts of proposed SSARS. The AICPA also issues interpretive and other publications to assist practitioners in understanding and applying the standards.
Financial Reporting Standards Tracker: Compilation and Review
View the ARSC's positions on compilation and review matters in the Compilations and Review - ARSC Comment Letters section of aicpa.org.
ARSC monitors and influences the form and content of pronouncements of bodies having authority over compilation and review standards.
Access ARSC consultation papers and comment letters for more insight.
Past Meeting Highlights
Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters, which are not open to the public.
Upcoming Meetings and Locations
August 14-16, 2018
November 13-15, 2018
San Juan, PR
January 8-10, 2019
Members of the Committee