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Exposure Drafts, Comment Letters, and Statements of Position

Accounting -- Standards -- United States

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Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, Comments Are Requested By December 14, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, September 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Sep 2017

Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, Comments Are Requested By December 14, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, September 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Sep 2017

Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2014

Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification (To Supersede At Section 20, Defining Professional Requirements In Statements On Standards For Attestation Engagements; At Section 50, Ssae Hierarchy; At Section 101, Attest Engagements; And At Section 201, Agreed-Upon Procedures Engagements, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards],) July 24, 2013, Comments Are Requested By October 24, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, July 24, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2013

Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification (To Supersede At Section 20, Defining Professional Requirements In Statements On Standards For Attestation Engagements; At Section 50, Ssae Hierarchy; At Section 101, Attest Engagements; And At Section 201, Agreed-Upon Procedures Engagements, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards],) July 24, 2013, Comments Are Requested By October 24, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, July 24, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2005

Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement will provide guidance to accountants on restricting the use of reports issued pursuant to Statements on Standards for Accounting and Review Services (SSARS) by: 1. Defining the terms general use and restricted use. 2. Describing the circumstances in which the use of an accountant’s report should be restricted. 3. Specifying the language to be used in accountant’s reports that are restricted regarding use.