Interpretations of Statements on Standards for Accounting and Review Services (SSARSs) are interpretive publications, as defined in AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services. Interpretive publications are recommendations on the application of SSARSs in specific circumstances, including engagements for entities in specialized industries.
An interpretive publication is issued under the authority of the AICPA Accounting and Review Services Committee (ARSC) after all ARSC members have been