The information and resources here will help you stay informed regarding preparation, compilation, and review standards and guidance.

21 To perform the review engagement, the accountant should possess or obtain an understanding of the industry in which the entity operates, includ- ing the ...

The financial statements have been prepared in accordance with a financial reporting framework generally accepted in another country not adopted by a body ...

AICPA's Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. These standards apply to all members ...

5 нояб. 2024 г. · The AICPA Peer Review Board approved changes that align with new quality management standards for firms' accounting and auditing practices.

AICPA Professional Standards: Accounting and Review Standards as of June 1, 1999 ; Publisher. Originally published by: American Institute of Certified Public ...

185,00 $ This course will enable practitioners to understand and apply the AICPA “clarification” auditing standards and the new SAS 145 risk assessment requirements.

11 февр. 2020 г. · SSARS 25 (1) contains an explicit requirement related to determining materiality, (2) allows for the expression of an adverse review conclusion ...

23 мая 2018 г. · The AICPA Accounting and Review Services Committee issued a new standard Wednesday containing revised compilation and review reporting requirements.

An important change with the new standard is that compilation issues are now completely separated from review issues. Additionally, the standard adds concepts ...