A bright line in SSARSs: new standards for compilations and engagements to prepare financial statements in SSARS No. 21 clearly separate accounting and reporting services.

Authors :: Brand, Michael L.
Glynn, Michael P.
McElroy, Charles J.
Source :: Journal of Accountancy. December 1, 2014, Vol. 218 Issue 6, p32, 7 p.
Publication Year :: 2014
Abstract: Accountants in public practice who prepare financial statements for clients will find significant changes in new standards for accounting and review services that were issued in October. Statement on Standards [...]

Subjects :: American Institute of Certified Public Accountants -- Standards
Financial statements -- Standards
Accounting firms -- Standards

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