AICPA Accounting and Review Services Committee Meeting
August 18, 2017
From Tuesday to Thursday this week, the Accounting and Review Service Committee (“ARSC”) of the American Institute of Certified Public Accountants (“AICPA”) met in Boston, MA. Some of the agenda topics that were expected to be covered included:
Proposed Statement on Standards for Attestation Engagements (SSAE), Selected Procedures;
Draft proposed SSARS, Omnibus Statement on Standards for Accounting and Review Services 2018
International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements (ISRE 2400 (Revised)), including comparison of ISRE 2400 (Revised) to AR-C Section 90, Review of Financial Statements; and
Consideration of Inconsistency in AT-C Section 210.