Statements of Position

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Description

This Statement provides that a CPA may be engaged to compile or review annual or interim financial statements of an entity that is not required to file financial statements with a regulatory agency in connection with the sale or trading of its securities in a public market. This Statement provides guidance to CPAs concerning the standards and procedures applicable to such engagements.

Publication Date

1978

Relational Format

Book

Keywords

Financial statements -- United States; 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.

Proposed statement on standards for accounting and review services : compilation and review of financial statements ;Compilation and review of financial statements; Exposure draft (American Institute of Certified Public Accountants), 1978, Jan. 20

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