COMPILATION CHANGES TO SSARS 8 FINALIZED.
Position | Brief Article |
The AICPAs Accounting and Review Services Committee has issued the final version of SSARS No. 8, Amendment to SSARS No. 1, Compilation and Review of Financial Statements, effective for financial statements submitted after Dec. 31, 2000.
SSARS 8 will fundamentally change the way that accountants view the compilation engagement by giving them a new communication option when preparing financial statements that are not expected to be used by a third party. An accountant in this situation may submit financial statements without a standard compilation report as long as the accountant documents an understanding with the client. This documentation can take the form of an engagement letter, preferably signed by management, regarding the services to be performed and the limitations on the use of those financial statements.
SSARS 8 defines third parties to include everyone "except...
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