The accounting and review services committee issues Statement on Standards for Accounting and Review Services no. 9, Omnibus—2002, which includes revisions to previously issued statements. The new release amends SSARS no. 1, Compilation and Review of Financial Statements, in several respects; provides guidance related to SSARS no. 4, Communications Between Predecessor and Successor Accountants; and clarifies the relationship between the effectiveness of quality control systems and the performance of an engagement according to applicable professional standards. Copies of the statement can be ordered from the AICPA at 888-777-7077.