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 codification statements are fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.
How This Publication Is Organized 1
STATEMENTS ON STANDARDS FOR ACCOUNTING AND REVIEW SERVICES (Clarified) [AR-C]
AR-C Cross-References to 3
AR-C Introduction 5
Statements on Standards for Accounting and Review Services (Clarified) 15
60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 23
70 Preparation of Financial Statements 41
80 Compilation Engagements 55
90 Review of Financial Statements 89
9090 Review of Financial Statements: Accounting and Review
Services Interpretation of AR-C Section 90 165
120 Compilation of Pro Forma Financial Information 167
AR-C Appendixes 181
AR-C Topical Index 185