Note: The decision tree is being updated to incorporate SSARS No. 27, which amends AR-C Section 70.
Our responsive decision tree and flowchart (PDF) provide clarity on whether AR-C Section 70 applies.
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Is AR-C Section 70 applicable? Yes or no.
Jun 23, 2023 · 6.8 MB Download
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The interactive decision tree has been developed by the AICPA Audit & Attest Standards staff with input from the Accounting and Review Services Committee to assist practitioners who perform accounting or bookkeeping services regarding whether AR-C section 70, Preparation of Financial Statements, in AICPA Professional
Download the full text of AR-C section 70 decision tree
File name: ar-c-70-decision-tree.pdf
Download the full text of AR-C section 70 decision tree flowchart
File name: ar-c-70-decision-tree-flowchart.pdf
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