Guide: Preparation, Compilation, and Review Engagements, 2019
- 6h 13m
- AICPA
- John Wiley & Sons (US)
- 2019
Whether you're a new or seasoned accountant, it's time for a PCRE refresher. Issued by the Accounting and Review Services Committee (ARSC), this edition contains the latest developments in performing preparation, compilation and review engagements.
You'll find ARCS's best advice on:
- Recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information,
- SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services, 2016, and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services, 2018
In addition, enhanced updates and illustrative accountant's reports, plus coverage of international reporting issues are provided--including SSARS No. 24, which is effective on or after June 15, 2019.
About the Author
The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.
In this Book
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Review of Financial Statements
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Compilation of Financial Statements
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Preparation of Financial Statements
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Compilation of Pro Forma Financial Information
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Preparing or Performing a Compilation or Review of Personal Financial Statements
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Special Considerations — International Reporting Issues