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Finally, a perception exists that a compilation report is not useful for all purposes or to all users. In other words, the "one size fits all" approach to compilation reporting no longer rings true. ... The AICPA has developed a companion Compilation and Review Alert titled, Practical Guidance for Implementing SSARS No. 8,
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www.allbusiness.com/government/business-regulations/547...
www.allbusiness.com/government/business-regulations/547769-1.html
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Currently, plain paper statements are appropriate only when the service provided to the client consists of typing or reproducing client-prepared financial statements without modification (SSARS 1, AR 100.07). Otherwise, a compilation report is the minimum required.
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www.allbusiness.com/finance/582918-1.html
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AICPA | July 15, 2009 ... Accountant's Compilation Report ; The standard accountant's compilation report is appropriate for a compilation of financial statements prepared in accordance with International Financial Reporting Standard for Small and Medium-Sized Entities:
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www.ifrs.org/overview/IFRS_SMES/comp_review_reports.htm...
www.ifrs.org/overview/IFRS_SMES/comp_review_reports.html
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In November 2002, the AICPA Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services (SSARS) 9, ... Exhibit 2 provides an example of a model compilation report with a reference to compiled supplementary information. A separate report would use the following wording:
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www.nysscpa.org/cpajournal/2004/404/essentials/p30.htm
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By email: mglynn@aicpa.org; Re: Exposure Draft of Proposed Statement on Standards for Accounting and Review; Services – Restricting the Use of an Accountant’s Compilation or Review Report;
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www.nysscpa.org/commentletter/ssars.pdf
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Appendix G - AICPA Compilation and Review Alert – 2008/09 ... The accountant may always choose to issue a standard compilation report at the end of the engagement. Another option, though, is to communicate the results of the engagement through the use of an engagement letter, negating the need for a compilation report at...
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www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/PR...
www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/PRDOVR~PC-733370/PC-733370.jsp
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Publisher: AICPA ... Chapter 14 - The Practitioner's Compilation Report ... Modifications of the Standard Compilation Report...
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www.cpa2biz.com/AST/AICPA_CPA2BIZ_Specials/MostPopularP...
www.cpa2biz.com/AST/AICPA_CPA2BIZ_Specials/MostPopularProductGroups/AuditAccountingGuides/PRD~PC-012726/PC-012726.jsp
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As the needs and expectations of the business community have evolved, AICPA members have questioned whether the current framework for the performance of and reporting on compilation and review engagements remains appropriate. ... To test the task force views, the PCPS recently commissioned research that led to a report entitled,
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pcps.aicpa.org/Resources/A+and+A+Resources+Keeping+Up+W...
pcps.aicpa.org/Resources/A+and+A+Resources+Keeping+Up+With+Standards/New+Proposed+SSARSs+for+Compilations+and+Reviews.htm
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The latest skirmish in the battle over accountants' association with and reporting on financial statements of nonpublic entities involves the AICPA Accounting and Review Services Committees' (ARSC) exposure draft.
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www.highbeam.com/doc/1G1-18900036.html
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