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Preparation, Compilation, and Review Engagements Guide
Your guide to the ARSC's latest developments for preparation, compilation and review engagements

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Your go-to guide for important updates

Who Will Benefit?

  • Accountants who are new to the preparation, compilation and review engagements
  • Experienced accountants in this area who need a refresher on their knowledge to keep up with the recent development in this field

Key Features and Benefits

  • Authoritative guide
  • Illustrative inquiry and analytics for review engagements
  • Illustrative engagement letters for preparation, compilation and review engagements
  • Illustrative representation letter for review engagements
  • Illustrative accountant's compilation/review reports on financial statements
  • Illustrative engagement letter for a compilation of pro forma financial information
  • Illustrative accountant's compilation report on pro forma financial information

Whether you're a new or seasoned accountant, it's time for a PCRE refresher.

Issued by the Accounting and Review Services Committee (ARSC), this edition contains the latest developments in performing preparation, compilation and review engagements.

You'll find ARCS's best advice on:

  • Recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22Compilation of Pro Forma Financial Information, SSARS No. 23
  • Omnibus Statement on Standards for Accounting and Review Services, 2016, and SSARS No. 24
  • Omnibus Statement on Standards for Accounting and Review Services, 2018

International reporting updates are here

You'll find enhanced updates and illustrative accountant's reports, plus coverage of international reporting issues. That includes SSARS No. 24, which will be effective on or after June 15, 2019.

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American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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