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 (SSARS)
- 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.
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
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.
Members of the Committee
Denny Ard (Chair), Dixon Hughes Goodman LLP
W. Barclay Bradshaw, Harris, Hardy & Johnstone, P.C.
Ignatius Jackson, Ignatius L. Jackson, CPA LLC
Karen Kerber, KerberRose CPAs
Michael Manspeaker, Smith Elliott Kearns & Company
Kim Meyer, Hudgens & Meyer, LLC
Michael A. Westervelt, CliftonLarsonAllen LLP
ARSC Member biographies
AICPA Audit and Attest Standards Team - Staff Contacts