To unlock this content, you must have the following:

SSARS NO. 21 ISSUED: Major Changes for Accountants Who Prepare Financial Statements

On October 23, 2014, the ARSC released SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification which represents ARSC’s efforts to clarify and revise the standards for reviews, compilations, and engagements to prepare financial statements.