Illustrative accountant’s review reports on financial statements
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Illustrative accountant’s review reports on financial statements

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The illustrative accountant’s review reports presented herein are intended as illustrations that may be used to comply with the requirements of AR-C section 90A, Review of Financial Statements, in AICPA Professional Standards. The accountant’s review report will vary according to individual requirements and circumstances.

In February 2020, the AICPA Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.

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File name: illustrative-accountants-review-reports-13112020.pdf

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