Meeting Agenda and Materials for May 20-22, 2014 ARSC Meeting

Agenda

ARSC Operating Policies - redline showing suggested revisions

• Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARSs Preparation of Financial Statements; Compilation Engagements; and Association With Financial Statements
  • Agenda Item #1A - Exposure draft of the proposed SSARSs Preparation of Financial Statements; Compilation Engagements; and Associatioin With Financial Statements
  • Agenda Item #1B - Summary of comment letters received on the proposed SSARSs 
• Agenda Item #2 - Discussion Memorandum with respect to the Proposed SSARS Framework for Performing and Reporting on Compilation and Review Engagements
  • Agenda Item #2A - Proposed clarified SSARS Framework for Performing and Reporting on Compilation and Review Engagements - redline to show changes from the exposure draft
  • Agenda Item #2B - Exposure draft to the proposed clarified SSARS Framework for Performing and Reporting on Compilation and Review Engagements
  • Agenda Item #2C - Summary of comments received on the exposure draft of the proposed clarified SSARS Framework for Performing and Reporting on Compilation and Review Engagements
• Agenda Item #3 - Discussion Memorandum with respect to the Proposed SSARS Review of Financial Statements
  • Agenda Item #3A - Draft of the proposed clarified and revised SSARS Review of Financial Statements - redline to show changes to the draft presented to the ARSC at its meeting in November 2013 (this is the draft that will be primarily used in leading the ARSC through the discussion )
  • Agenda Item #3B - Draft of the proposed clarified and revised SSARS Review of Financial Statements - clean
  • Agenda Item #3C - Draft of the proposed clarified and revised SSARS Review of Financial Statements - in a format showing the requirements and application paragraphs side-by-side
  • Agenda Item #3D - Document mapping the requirements from extant AR section 90, Review of Financial Statements to the proposed clarified and revised SSARS Review of Financial Statements
  • Agenda Item #3E - Document comparing AU-C section 930, Interim Financial Information to the proposed clarified and revised SSARS Review of Financial Statements
  • Agenda Item #3F - Document comparing the requirements in ISRE 2400, Engagements to Review Historical Financial Statements with the requirements in the proposed clarified and revised SSARS Review of Financial Statements