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SSARS No. 26 amends SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification, as amended, sections 60, 70, 80, and 90.
Executive Summary. Statement on Standards for Accounting and Review (SSARS) No. 21 represents the efforts of the AICPA’s Accounting and Review Services Committee (ARSC) to clarify and revise the existing standards for reviews, compilations, and engagements to prepare financial statements as a result of ARSC Clarity Project.
The amendments to AR-C sections 60, 70, 80, and 90 included as paragraphs 1–4 of SSARS No. 26 are effective for engagements performed in accordance with SSARSs for periods ending on or after December 15, 2025. The amendment to AR-C section 90 included as paragraph 5 of SSARS No. 26 is effective upon issuance.
12 maj 2022 · The AICPA Auditing Standards Board has approved new quality management standards designed to improve a firm's risk assessment and audit quality. The ASB voted Thursday to approve three standards, and the Accounting and Review Services Committee is expected to approve a standard on Wednesday.
SSARS No. 19 includes specific required language. If the engagement includes compilations performed in accordance with both SSARS No. 19 and SSARS No. 21, use the SSARS No. 19 language.
General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services. Source: SSARS No. 21; SSARS No. 23; SSARS No. 24; SSARS No. 25. Effective for engagements performed in accordance with SSARSs for periods ending on or after December 15, 2015, unless otherwise indicated.
18 cze 2020 · This book provides the requirements for performing engagements in accordance with Statements on Standards for Accounting and Review Services (SSARS). This updated edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements.
