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AICPA Statement on Standards for Accounting and Review Services No. 24

Jun 13, 2023 · 751.7 KB Download

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SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018:

  • Creates new AR-C section 100, Special Considerations—International Reporting Issues, in AICPA Professional Standards to provide requirements and guidance with respect to international reporting issues.

  • Amends AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Accounting and Review Services, and AR-C section 90, Review of Financial Statements, in AICPA Professional Standards with respect to consideration of going concern in a review

Download the full text of SSARS No. 24

File name: ssars-24.pdf

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