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AICPA Statement on Standards for Accounting and Review Services No. 23

Jun 12, 2023 · 734.3 KB Download

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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

Download the full text of SSARS No. 23

File name: ssars-23.pdf

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