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…
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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?…
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New SSARS Book – Second Edition
Are you looking for preparation of financial statement assistance? How about compilation engagement guidance? If you are a CPA…
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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…
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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…
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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…
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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…
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Required Financial Statement References
What financial statement references are required at the bottom of financial statement pages? Is there a difference in the…
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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…
