TITLE

AICPA Statement on Standards for Accounting and Review Services No. 19, Compilation and Review Engagements (Part 1 of 2)

AUTHOR(S)
Georgiades, George
PUB. DATE
April 2010
SOURCE
GAAS Update Service;4/15/2010, Vol. 10 Issue 7, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article announces that the Accounting and Review Services Committee (ARSC) of the American Institute of Certified Public Accountants (AICPA) has issued Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements (SSARS-19) in the U.S. in December 2009. An accountant is precluded by the SSARS-19 from performing a review engagement when independence is impaired. The discussion of materiality is enhanced in the ruling.
ACCESSION #
49390099

 

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