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Accounting and Review Services Committee Overview
The Accounting and Review Services Committee (ARSC) is the AICPA’s senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities. Its mission is to develop and communicate comprehensive performance and reporting standards and practice guidance to enable accountants of nonissuers to provide high quality, objective compilation and review services in the best interests of the profession and the users of compiled and reviewed financial statements, with the ultimate purpose of serving the public interest. Learn more about ARSC in its Operating Policies.
Reference the following for information about the work of the ARSC:
- Statements on Standards for Accounting and Review Services (SSARSs)
- Recently issued review, compilation and preparation standards information and resources
- Interpretive and other publications
- Exposure drafts of proposed standards
- ARSC meeting materials and highlights
- ARSC comment letters to other standard setters
Financial Reporting Standards Tracker: Compilation and Review
View the ARSC's positions on compilation and review matters in the Compilations and Review - ARSC Comment Letters section of aicpa.org.
Advocacy
ARSC monitors and influences the form and content of pronouncements of bodies having authority over compilation and review standards.
Access ARSC comment letters for more insight.
Past Meeting Highlights and Videos
Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters, which are not open to the public.
Upcoming Meetings and Locations
2023 Meetings
(access link on agenda meeting page to observe meeting)
January 10, 2023
Members of the Committee
Michael A. Westervelt, (Chair), CliftonLarsonAllen LLP
W. Barclay Bradshaw, Harris, Hardy & Johnstone, P.C.
Karen Kerber, KerberRose CPAs
Douglas C. Koval, Carr, Riggs & Ingram, LLC
Michael Manspeaker, Smith Elliott Kearns & Company
Sarah McConnell, Johnson Lambert LLP
AICPA Audit and Attest Standards Team - Staff Contacts
