The AICPA Accounting and Review Services Committee (ARSC) substantially completed its clarity project of the Statement on Standards for Accounting and Review Services with the issuance of SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification.
SSARS No. 21 recodifies and supersedes all outstanding SSARSs through SSARS No. 20 except:
SSARS No. 14, Compilation of Pro Forma Financial Information (AR section 120 in AICPA Professional Standards)
SSARS No. 21 also:
Contains “AR-C” section