Proposed revisions clarify responsibilities for preparers
By: Glynn, Mike [author]
Contributor(s): Goria, Ellen [author]
Language: English Set: Proposed revisions clarify responsibilities for preparersCopyright date: 2012 In: Journal of Accountancy Vol. 214 Issue 2: (August 2012), pages 50-53Summary: The article discusses revisions proposed by American Institute of Certified Public Accountants (AICPA) committees that would alter certified public accounting (CPA) standards so that compilation services would no longer be required components of financial statement preparation. According to the article, standards from the U.S. Government Accountability Office (GAO) identify financial statement preparation as a nonattest service. Topics include the ethics of accounting, nonattest bookkeeping services, and the Statement on Standards for Accounting and Review Services (SSARS) from the AICPA.| Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
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The article discusses revisions proposed by American Institute of Certified Public Accountants (AICPA) committees that would alter certified public accounting (CPA) standards so that compilation services would no longer be required components of financial statement preparation. According to the article, standards from the U.S. Government Accountability Office (GAO) identify financial statement preparation as a nonattest service. Topics include the ethics of accounting, nonattest bookkeeping services, and the Statement on Standards for Accounting and Review Services (SSARS) from the AICPA.
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