ARSC November 2018 Meeting agenda and materials

Meeting agenda and materials for the Accounting and Review Services Committee November 13-15, 2018 Meeting in San Juan, PR

Meeting Agenda

  • Agenda Item #1 – Discussion Memorandum – Proposed Revisions to SSARSs – Compliance Frameworks
    • Agenda Item #1A – Proposed revised AR-C sections 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services; 70, Preparation of Financial Statements; 80, Compilation Engagements; and 90, Review of Financial Statements marked to show changes from exposure draft approved by the ARSC at its meeting in August 2018
    • Agenda Item #1B – Proposed revised wrap document to same exposure draft marked to show changes from document approved by the ARSC at its meeting in August 2018
  • Agenda Item #2 – Discussion Memorandum – Consideration of Comment letters Received on Revisions to AT-C sections 210 and 215 – November 2018
    • Agenda Item #2A – Exposure Draft proposed SSAE, Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification
    • Agenda Item #2B - Summary of responses to the exposure draft of the proposed SSAE, Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification