Technical aids.

Practical Guidance for Implementing SSARS 8 is a nonauthoritative practice aid designed to help CPAs implement the new Statement on Standards for Accounting and Review Services (SSARS) 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 800). It clarifies certain existing SSARS, suggests ways of implementing existing and new standards in special circumstances, points out pitfalls that...