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The AICPA’s Accounting and Review Services Committee has issued Statement on Standards for Accounting and Review Services (SSARS) No. 15, Elimination of Certain References to Statements on Auditing Standards and Incorporation of Appropriate Guidance Into Statements on Standards for Accounting and Review Services (Product No. 060653).
The Accounting and Review Services Committee (ARSC) is aware that, in many instances, SSARSs referenced the practitioner to Statements on Auditing Standards. The ARSC is further aware that, for many practitioners, compilations and reviews represent the highest level of service performed and, therefore, those practitioners may be unfamiliar with the auditing literature. SSARS 15 eliminates certain references to the auditing literature from the SSARSs and, where deemed appropriate, incorporates guidance similar to that originally referenced.
To obtain copies of SSARS 15, contact the AICPA Store.
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