Compilation and Review

The AICPA Audit and Attest Standards Team has provided guidance, available on, regarding how an accountant should report when comparative financial statements are presented and the prior-year compilation or review was not performed in accordance with Statement on Standards for Accounting and Review Services no. 19, Compilation and Review Engagements (AICPA, Professional Standards, vol. 2, AR sec. 60, 80 and 90).


SSARS no. 19 is effective for periods ending on or after Dec. 15, 2010. Visit the AICPA’s “Guidance for Compilation and Review Services” Web page for additional resources.


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