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Statement on Standards for Accounting and Review Services
July 2007
15
Issued by the Accounting and Review Services Committee
American Institute of Certified Public Accountants
Elimination of Certain
References to Statements on Auditing Standards and Incorporation of Appropriate Guidance
Into Statements on
Standards for Accounting and Review Services
(Amendment to Statement on Standards for Accounting and Review Services [SSARS] No. 1, Compilation and Review of Financial Statements, AICPA, Professional Standards, vol. 2, AR sec. 100.01, 100.04, 100.14-.15, 100.18, 100.42, 100.46-100.48, 100.59, 100.79, and 100.82; amendment to SSARS No. 2, Reporting on Comparative Financial Statements, AICPA, Professional Standards, vol. 2, AR sec. 200.05; amendment to SSARS No. 3, Compilation Reports on Financial Statements Included in Certain Prescribed Forms, AICPA, Professional Standards, vol. 2, AR sec. 300.01; and amendment to SSARS No. 4, Communications Between Predecessor and Successor Accountants, AICPA, Professional Standards, vol. 2, AR section 400.09; and rescission of Interpretation No. 4, “Discovery of Information After the Date of the Accountant's Report” and Interpretation No. 12, “Reporting on a Comprehensive Basis of Accounting Other Than Generally Accepted Accounting Principles”)
Object Description
| Title | Elimination of certain references to statements on auditing standards and incorporation of appropriate guidance into statements on standards for accounting and review services |
| Series Title | Statement on standards for accounting and review services 15 |
| Author | American Institute of Certified Public Accountants. Accounting and Review Services Committee |
| Subject |
Pro forma statements (Accounting) -- Standards -- United States Financial statements -- Standards -- United States |
| Date-Issued | 2007 |
| Source | Originally published by: American Institute of Certified Public Accountants |
| Rights | Copyright and permission to reprint held by: American Institute of Certified Public Accountants |
| Type | Text |
| Format | PDF text file scanned at 400 dpi with corrected OCR |
| Digital Publisher | University of Mississippi Library. Accounting Collection |
| Language | eng |
| Identifier | ssars 15 2007 |
