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Codification of Statements on Standards for Accounting and Review Services

  • $49.00-$59.00
    Codification of Statements on Standards for Accounting and Review Services Availability : In Stock Product #: ACODSSARS17P
    AICPA Member: $49.00
    Non-Member: $59.00
  • $39.00-$49.00
    Codification of Statements on Standards for Accounting and Review Services Availability : eBook Download Product #: ACODSSARS17E
    AICPA Member: $39.00
    Non-Member: $49.00

This 2017 edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the requirements for practitioners performing these engagements.

In addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016.

The more significant changes attributed to SSARS No. 22 and No. 23 include:

  • Addition of AR-C Appendix A due to the issuance of SSARS No. 22 (AR-C 120).
  • Amendments to the following sections due to the issuance of SSARS No. 23:
  • AR-C Section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services
  • AR-C Section 70, Preparation of Financial Statements
  • AR-C Section 80, Compilation Engagements
  • AR-C Section 90, Review of Financial Statements

You’ll find this codification is fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help you apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.

Who Will Benefit

  • Accountants performing preparation, compilation, or review engagements in accordance with SSARS

Table of Contents

System Requirements

About the Publisher

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.