Statements of Position

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Description

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.

ISBN

ed05-03-18-12209

Publication Date

2005

Relational Format

Book

Keywords

Accounting -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 2005, March 18, 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

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