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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:

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.