Pre-Clarity Preparation, Compilation and Review Standards
The following pre-clarity Statements on Standards for Accounting and Review Services are superseded and archived for reference purposes only.
To address concerns over clarity, length, and complexity of its standards, the Accounting and Review Services Committee (ARSC) established clarity drafting conventions which are substantially the same as those adopted by the Auditing Standards Board in clarifying the auditing literature. The ARSC redrafted all of its Statements on Standards for Accounting and Review Services (SSARSs) in accordance with those conventions.
As part of the clarification of the SSARSs, the AR section numbers as designated by SSARSs Nos. 1–20 were recodified and the “AR-C” was selected as an identifier in order to avoid confusion with references to superseded “AR” sections. Superseded “AR” sections were deleted from AICPA Professional Standards in May 2017, by which time substantially all engagement for which the “AR” sections were still effective were expected to be completed.
Please refer to the clarified Statements on Standards for Accounting and Review Services for current guidance.
Recently Issued AICPA SSARSs and Interpretations
- SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
- Compilation and Review Interpretations
Standards Setting Bodies
- Accounting and Review Services Committee
- Auditing Standards Board
- Federal Accounting Standards Advisory Board
- Financial Accounting Standards Board
- Governmental Accounting Standards Board
- Public Company Accounting Oversight Board
- International Accounting Standards Board
- International Auditing and Assurance Standards Board