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