Resulting from its Clarity Project, the AICPA Accounting and Review Services Committee completed the clarity redrafting of its last pre-clarity AR section in AICPA Professional Standards with the issuance of SSARS No. 22, Compilation of Pro Forma Financial Information.
SSARS No. 22
Supersedes SSARS No. 14 of the same title, as amended.
Contains performance and reporting requirements and application guidance for accountants engaged to perform a compilation engagement on pro forma financial information.
SSARS No. 22 becomes effective for