Nonauthoritative exhibits to SSARSs codification issued; interpretation on going concern revised.

• Position: Accounting & auditing news

As part of Statement on Standards for Accounting and Review Services No. 17, Omnibus Statement on Standards for Accounting and Review Services--2008 (The CPA Letter, Mar.), the ARSC incorporated guidance with respect to analytical procedures in a review engagement as an exhibit to the Codification of Statements on Standards for Accounting and Review Services. The AICPA also has issued two additional exhibits on going concern considerations and subsequent events, respectively. Those two exhibits provide nonauthoritative accounting guidance to assist practitioners performing compilation and review engagements. All three exhibits are available at:

[website] www.aicpa.org/Professional+ Resources/Accounting+and+...