The American Institute of CPAs’ Accounting and Review Services Committee has issued exposure drafts of its proposed Statements on Standards for Accounting and Review Services as part of its Clarity Project and is asking for public comment on them.
The clarified SSARSs are Review of Financial Statements and Review of Financial Statements—Special Considerations. In an effort to make the clarified standards easier to use, understand, and implement, the committee has separated the review standards into two separate proposed standards.
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