Developments in Preparation, Compilation, and Review Engagements, 2015/16

ISBN-13: 9781943546183 / Angielski / Miękka / 2017 / 48 str.

AICPA

Opis

This Alert will help you create a smooth transition into performing your engagements under the new SSARS 21 standard. The new standard will have a major impact in this core area of practice, and this Alert was created to help CPAs meet the challenge of remaining compliant through the transition. You'll find targeted discussion of new developments, strategies to help you identify sources of risk, and best practices to help you prepare for issues you may face in your current and future engagements. Key Benefits:

• Recently Issued SSARS No. 21, Statements on Standards For Accounting and Review Services: Clarification and Recodification
• Revisions to Interpretation No. 101-3, "Nonattest Services"
• Proposed SSARS, Compilation of Prospective and Pro forma Financial Information

Who Will Benefit: Firms performing engagements in accordance with Statements on Standards for Accounting and Review Services.

O autorze

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule–making and standard–setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession′s technical and ethical standards.

The AICPA′s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.