New York (July 29, 2004) -- The American Institute of CPAs, through its Accounting and Review Services Committee, has issued Statement on Standards for Accounting and Review Services No. 10, Performance of Review Engagements, amending SSARS No. 1, Compilation and Review of Financial Statements.

The most significant changes revolve around required specific inquiries regarding fraud in a review engagement, and references to fraud in the management representation letter.

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