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AICPA’s Accounting and Review Services Committee Completes SSARS No. 21

As part of its four-year Clarity Project, the American Institute of Certified Public Accountants’ (“AICPA”) Accounting and Review Services Committee (“ARSC”) has finalized a document to reformat nearly all of the ARSC’s guidance with clarified versions. Expected to be released in the next two months, the standards will be published as Statement on Standards for Accounting and Review Services (SSARS) No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification. When SSARS No. 21 is published, the AICPA’s Accounting and Review Services sections will be labeled as AR-C Sections and eventually replace current AR Sections. Also to. Read More.

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