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This book provides the requirements for performing engagements in accordance with Statements on Standards for Accounting and Review Services (SSARS). This updated edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. The guidance and related interpretations will help you apply the standards in specific circumstances. The codification also clearly shows amendments, deleted or superseded content, and conforming changes due to the issuance of other authoritative guidance. The codification contains all SSARSs, including SSARS No. 21, which is now effective, through SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. SSARS No. 25 further converges AR-C section 90 with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements, and minimizes differences with the auditing standards regarding concepts that are consistent regardless of the level of service performed on the financial statements.

Codification of Statements on Standards for Accounting and Review Services, Numbers 21 - 25

How This Publication is Organized 1

Statements On Standards For Accounting and Review Services (Clarified) [AR-C]

AR-C Cross-References to SSARSs 3

AR-C Introduction 5

Statements on Standards for Accounting and Review Services (Clarified) 15

60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 29

60A General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 53

70 Preparation of Financial Statements 73

70A Preparation of Financial Statements 87

80 Compilation Engagements 101

80A Compilation Engagements 137

90 Review of Financial Statements 173

90A Review of Financial Statements 275

100 Special Considerations--International Reporting Issues 359

120 Compilation of Pro Forma Financial Information 371

AR-C Appendixes 385

AR-C Topical Index 391