To help you understand the FS Section 100 Statement on Standards for Forensic Services, the AICPA’s Forensic and Valuation Services Section offers these non-authoritative frequently asked questions (FAQs).
Why issued?
Why is Statement on Standards for Forensic Services No. 1 (“SSFS 1”) being issued?
Existing standards that apply to forensic services reside in the Statement on Standards for Consulting Services No. 1 and the AICPA Code of Professional Conduct. SSFS 1 largely reflects a consolidation of existing standards relevant to