SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016, amends the following AR-C sections in AICPA Professional Standards:
AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Accounting and Review Services.
AR-C section 70, Preparation of Financial Statements.
AR-C section 80, Compilation Engagements.
AR-C section 90, Review of Financial Statements.
The most significant amendments result in SSARSs being applicable to engagements performed on certain subject matter other