This proposed Statement provides that an accountant who reports on, or consents to the use of his name in conjunction with, prospective financial statements that are not restriced to internal use should either compile or review the prospective financial statements, following the guidance in this Statement, and report accordingly. The proposed Statement is applicable to all accountants, whether engaged in accounting, auditing, tax, or MAS practices. The proposed Statement would (1) establish procedures and reporting standards for a compilation service on prospective financial statements; (2) extend the review service described in the 1980 AICPA guide, Guide for Review of a Financial Forecast, to financial projections and multiple projections...
The major decision reflected in this exposure draft is that, based on the accountant\u27s performanc...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...
This proposed Statement provides that an accountant who reports on, or consents to the use of his na...
This proposed guide provides guidance for management and other responsible parties regarding the pre...
This proposed Statement of Position illustrates an expanded form of report that can be used for fina...
The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position ...
The proposed statement, which will amend certain paragraphs of SSARS 1, makes it clear that the acco...
This Statement provides that a CPA may be engaged to compile or review annual or interim financial s...
This proposed Statement provides the accountant with an optional exemption from the requirements of ...
This proposed Statement amends the reporting standards for a compilation of financial statements by ...
This proposed Statement would supplement the Guide for a Review of a Financial Forecast. The Propose...
The major decision reflected in this exposure draft is that, based on the accountant\u27s performanc...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...
This proposed Statement provides that an accountant who reports on, or consents to the use of his na...
This proposed guide provides guidance for management and other responsible parties regarding the pre...
This proposed Statement of Position illustrates an expanded form of report that can be used for fina...
The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position ...
The proposed statement, which will amend certain paragraphs of SSARS 1, makes it clear that the acco...
This Statement provides that a CPA may be engaged to compile or review annual or interim financial s...
This proposed Statement provides the accountant with an optional exemption from the requirements of ...
This proposed Statement amends the reporting standards for a compilation of financial statements by ...
This proposed Statement would supplement the Guide for a Review of a Financial Forecast. The Propose...
The major decision reflected in this exposure draft is that, based on the accountant\u27s performanc...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...