Exposure Draft, Proposed SSARS AR-C Section 70 Applicability

The Exposure Draft, Proposed SSARS Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement, would amend the applicability of AR-C section 70, Preparation of Financial Statements, in AICPA Professional Standards to explicitly exclude financial statements prepared as part of a consulting services engagement performed in accordance with CS section 100, Consulting Services: Definitions and Standards, in AICPA Professional Standards from those engagements in which AR-C section 70