The AICPA accounting and review services committee releases an interpretation of AR section 100, "Compilation and Review of Financial Statements" (see Official Releases, JofA, Aug.03, page 104), of the AICPA Professional Standards.
The AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). accounting and review services committee releases an
interpretation of AR section 100, "Compilation Compiling a program. See compiler. and Review of
Financial Statements" (see Official Releases, JofA, Aug.03, page
104), of the AICPA Professional Standards. The interpretation,
"Applicability of Statements on Standards for Accounting and Review
Services When an Accountant A person who has the requisite skill and experience in establishing and maintaining accurate financial records for an individual or a business. The duties of an accountant may include designing and controlling systems of records, auditing books, and preparing financial statements. Engaged to Perform a Business Valuation
Derives Information From an Entity's Tax Return," is available
at www.aicpa.org/members/div/ auditstd/interp_ar_9100_23.htm.
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