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Compilation and Review

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 It is provided for historical reference. The content may be out of date and links may no longer function.

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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.

 

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