How SSARS 27 Makes Things Better for CPAs
In April 2025, the AICPA’s Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review…
How to Address Supplementary Information in Compilation and Preparation Engagements
Are you wondering how to present supplementary information in compilation and preparation engagements? What supplementary information (SI) should be included?…
New SSARS Book – Second Edition
Are you looking for preparation of financial statement assistance? How about compilation engagement guidance? If you are a CPA…
AR-C 70: The Definitive Guide to Preparations
Are you aware of the option in the SSARS titled Preparation of Financial Statements (AR-C 70)? Many CPAs still…
Issue Financial Statements in the Most Efficient Way
What is the most efficient way to issue financial statements? Tax basis financial statements without disclosure, using the Preparation…
An Introduction to Special Purpose Reporting Frameworks
In this article, I provide information about various special purpose reporting frameworks (e.g., cash basis, modified-cash basis, and income…
Selected Disclosures in SSARS Engagements
Do you ever want to include just one disclosure in your financial statements without providing all the notes? Selected disclosures can be…
Required Financial Statement References
What financial statement references are required at the bottom of financial statement pages? Is there a difference in the…
Preparing Financial Statements: Which Standards Apply?
Which standards apply when you prepare financial statements? The AICPA Accounting and Review Services Committee added a section to…