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November 2015 » A Closer Look at SSARS 21
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Kimberly W. Fransen, CPA
Last year, the AICPA's Accounting and Review Services Committee (ARSC) issued a new standard to clarify and revise the Statements on Standards for Accounting and Review Services (SSARS). The new requirements, SSARS 21, represent quite possibly the biggest change to the standards since their introduction more than 30 years ago. In addition to making the standards easier to read, understand, and apply, SSARS 21 introduces the financial statement preparation service, as well as significant changes to compilation engagements. The new requirements are effective for engagements on financial statements for periods ending on or after December 15, 2015; thus, it's important for CPAs to understand the changes and how to best put them into practice.
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