Statements of Position

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Description

This proposed Statement provides the accountant with an optional exemption from the requirements of Statement on Standards for Accounting and Review Services 1, as amended, for personal financial statements included in a written personal financial plan prepared by the accountant when such statements and the related plan have been developed solely to assist a client and a client's advisers in achieving the client's personal financial goals and objectives and for no other purpose. In those circumstances, the proposed Statement would require the accountant to issue a special form of written report and would specify the information required in that report.

Publication Date

1985

Relational Format

Book

Keywords

Financial statements -- United States; Finance, Personal -- United States -- Accounting -- Standards

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 : reporting on personal financial statements included in written personal financial plans;Reporting on personal financial statements included in written personal financial plans; Exposure draft (American Institute of Certified Public Accountants), 1985, Dec. 18

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