Compilation and Review

May 1, 2011

Please note: This item is from our archives and was published in 2011. It is provided for historical reference. The content may be out of date and links may no longer function.

September 3, 2025

New: Digital assets practice aid addresses auditing of lending, borrowing

August 29, 2025

PCAOB postpones effective date for new quality control system

August 18, 2025

A&A Focus recap: M&A trends, non-GAAP frameworks, and how quality management and peer review intersect

Audit & Assurance
- Compilation

The AICPA Audit and Attest Standards Team has provided guidance, available on aicpa.org, 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.

Smart Strategies in Data Security and Risk Management

In an increasingly digital profession, data security has become one of the most critical challenges facing finance and accounting professionals today. Stay up to date with practical guidance to help you mitigate these risks and strengthen your security posture.

MAGAZINE

Compilation and Review

New: Digital assets practice aid addresses auditing of lending, borrowing

PCAOB postpones effective date for new quality control system

A&A Focus recap: M&A trends, non-GAAP frameworks, and how quality management and peer review intersect

Features

Calming nervous clients nearing retirement

7 retirement tips for small firm CPAs

Building a better CPA firm: Stepping up service offerings

2025 tax software survey

SPONSORED REPORT

Smart Strategies in Data Security and Risk Management

From The Tax Adviser

2025 tax software survey

Are you doing all you can to keep the cash method for your clients?

Current developments in S corporations

Paid student-athletes: Tax implications for universities and donors

MAGAZINE

HOME

ABOUT

SUBSCRIBE

AICPA & CIMA SITES