Statements of Position

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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.

ISBN

ed81-01-23t

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; Exposure draft (American Institute of Certified Public Accountants), 1981, Jan. 23

Proposed statement on standards for accounting and review services : communications between predecessor and successor accountants;Communications between predecessor and successor accountants

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