Proposed statement on standards for accounting and review services : communications between predecessor and successor accountants;Communications between predecessor and successor accountants; Exposure draft (American Institute of Certified Public Accountants), 1981, Jan. 23

Authors

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

Files

Description

This proposed statement amends SSARS 2, by deleting footnote 8 in paragraph 16 of that statement. This proposed statement would not change the basic position of SSARS 2 that a successor accountant is not required to communicate with a predecessor in connection with acceptance of an engagement to compile or review the financial statements of a nonpublic entity. This proposed statement requires the predecessor accountant to respond promptly and fully to such inquiries in ordinary circumstances.

Publication Date

1981

Relational Format

Book

Keywords

Communication in 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 : communications between predecessor and successor accountants;Communications between predecessor and successor accountants; Exposure draft (American Institute of Certified Public Accountants), 1981, Jan. 23" (1981). Exposure Drafts, Comment Letters, and Statements of Position. 431.
https://egrove.olemiss.edu/aicpa_sop/431