Issued under the authority of Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this version contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services - 2016. This edition also contains some enhancive updates related to materiality in review engagements, professional skepticism, and more illustrative accountant's reports.
Online Professional Library
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Whether you're a new or seasoned accountant, it's time for a PCRE refresher.
Issued by the Accounting and Review Services Committee (ARSC), this edition contains the latest developments in performing preparation, compilation and review engagements.
You'll find ARCS's best advice on:
You'll find enhanced updates and illustrative accountant's reports, plus coverage of international reporting issues. That includes SSARS No. 24, which is effective on or after June 15, 2019.