The At a Glance about SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, summarizes how SSARS No. 25:
Amends AR-C sections 60, General Principles for Engagements Performed in Accordance With Statements on Accounting and Review Services, 70, Preparation of Financial Statements, 80, Compilation Engagements, and 90, Review of Financial Statements, in AICPA Professional Standards.
Further converges AR-C section 90 with International Standard for Review Engagements 2400 (Revised), Engagements