This online subscription provides unlimited access to the information you need to accurately perform review, compilation, and preparation engagements under the most recent Statements on Standards for Accounting and Review Services (SSARSs).
The set includes information on SSARSs Clarity, the new Preparation of Financial Statements standard, and changes to the existing Compilation and Review engagements standards. It contains:
Preparation, Compilation, and Review Engagements Guide —
Updated as of March 1, 2015, this authoritative guide covers the AICPA’s newly issued SSARS No. 21 standard, the new preparation engagement, and interpretive guidance and implementation strategies for all preparation, compilation and review engagements.
Compilation and Review Engagements Guide — The AICPA is continuing to include the 2014 edition in this set to provide guidance for accountants performing compilation and review engagements for reporting periods ending prior to December 15, 2015 (without early-implementing SSARS No. 21).
Developments in Review, Compilation, and Financial Statement Preparation Engagements Alert — This Alert will help you plan and perform your review, compilation, and preparation engagements to prepare financial statements and can also be used by an entity’s internal management to address areas of concern. This edition introduces SSARS Clarity, the new Preparation of Financial Statements standard, and the changes to the existing Compilation and Review engagement standards.