Our responsive decision tree and flowchart (PDF) provide guidance when accountants are determining whether AR-C section 70 is required to be applied in their engagement.
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Is AR-C Section 70 applicable? Yes or no.
Jun 23, 2026 · 2.1 MB Download
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Updated to reflect SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement, the interactive decision tree was developed by the AICPA Audit & Attest Standards staff with input from the Accounting and Review Services Committee to assist practitioners who perform accounting or bookkeeping services
Download the full text of AR-C section 70 decision tree
File name: ar-c-70-decision-tree.pdf
Download the full text of AR-C section 70 decision tree flowchart
File name: ar-c-70-decision-tree-flowchart.pdf
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