Standards kept for compilations.STANDARDS KEPT FOR COMPILATIONS
The American Institute of CPAs accounting and review services committee (ARSC ARSC Arctic Region Supercomputing Center
ARSC Association for Recorded Sound Collections
ARSC Accounting and Review Services Committee
ARSC Aircraft Repair and Supply Center (USCG)
ARSC Arizona Remote Sensing Center ) concluded after a public hearing that Statement on Standards for Accounting and Review Services (SSARS SSARS Statements on Standards for Accounting and Review Services ) no. 1, Compilation Compiling a program. See compiler. and Review of Financial Statements, should not be amended to provide different standards for interim financial statements.
The proposed change would have allowed CPAs to submit interim "plain paper" financial statements to nonpublic clients without issuing compilation, review or other reports. The interim statements would not have included CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. firms' names or logos. In addition, the service would not have been allowed for clients' yearend financial statements.
Before making its decision, the ARSC held the public meeting to determine if the issues relating to relating to relate prep → concernant
relating to relate prep → bezüglich +gen, mit Bezug auf +acc the proposal were fully identified. Based on the discussions at the hearing, the ARSC decided that amending the standard could lead to abuses and a lowering of the quality of CPAs' work.
The committee also said, based on the number and nature of the practice questions raised during the course of the deliberations, that how-to guidance should be provided to help CPAs determine when SSARS standards apply.