Review, Compilation and Preparation

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If you perform compilation, review or financial statement preparation engagements, the information and resources here will help you stay informed of news, resources and information regarding Statements on Standards for Accounting and Review Services to help you perform your review, compilation, or financial statement preparation engagements, and be aware of common pitfalls in these engagements.

Accounting and Review Services Committee

The Accounting and Review Services Committee (ARSC) promulgates Statements on Standards for Accounting and Review Services (SSARS) and, as a part of its due process, releases Exposure Drafts of proposed SSARS. The AICPA also issues interpretive and other publications to assist practitioners in understanding and applying the standards.