Transcription of SSARS 19 - Ed Zollars CPE Materials
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SSARS 19 - Ed Zollars CPE Materials
SSARS 19. The Accounting & Review Services committee has issued Statement on Standards for Accounting & Review Services No. 19. Generally the standard is effective for compilations and reviews of financial statements for periods ending on or after December 15, The statement only allows early implementation of the provisions found in related to the optional reporting on the accountant's lack of independence. The standard modifies and supercedes AR sections 20, 50 and 100. The new Section 20 (found in paragraphs ) is entitled Framework for Performing and Reporting on Compilation and Review Engagements, Section 50 deals with Compilation of Financial Statements in paragraphs , and Section 100 deals with Review of Financial Statements in paragraphs I.
SSARS 19 The Accounting & Review Services committee has issued Statement on Standards for Accounting & Review Services No. 19. Generally the standard is effective for compilations and reviews of
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