AICPA Accounting and Review Services Committee Operating Policies

The Operating Policies of the AICPA Accounting and Review Services Committee summarize the responsibilities, authority, and structure of the Accounting and Review Services Committee (ARSC) and of the principal AICPA staff assigned to support the Statements on Standards for Accounting and Review Services (SSARSs) standard setting activities of the AICPA. These operating policies are designed to facilitate the timely, thorough, and open study and deliberation of the continuing development of SSARSs. Additional detailed procedures may be developed by ARSC and