Our responsive decision tree and flowchart (PDF) provide clarity on whether AR-C Section 70 applies.
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Is AR-C Section 70 applicable? Yes or no.
Jun 23, 2023 · 6.8 MB Download
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The interactive decision tree has been 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 regarding whether AR-C section 70, Preparation of Financial Statements, in AICPA Professional Standards is required to be applied if the service results in financial statements.
The guidance reminds practitioners that they
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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