The AICPA Accounting and Review Services Committee (ARSC) has issued Statement on Standards for Accounting and Review Services (SSARS) 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement, to clarify the applicability of AR-C 70, Preparation of Financial Statements, in AICPA Professional Standards to explicitly exclude financial statements prepared as part of a consulting services engagement performed in accordance with Statement on Standards for Consulting Services (CS) 100, Consulting Services:
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SSARS 27 Clarifying the Application of AR-C 70 to CAS Engagements
Apr 11, 2025 · 1 min read
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