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

Authors

American Institute of Certified Public Accountants. Accounting and Review Services Committee

Files

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.

Recommended Citation

American Institute of Certified Public Accountants. Accounting and Review Services Committee, "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" (1978). Exposure Drafts, Comment Letters, and Statements of Position. 389.
https://egrove.olemiss.edu/aicpa_sop/389