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_c85096 _d85096 |
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| 007 | ta | ||
| 008 | 230418b ||||| |||| 00| 0 eng d | ||
| 041 | _aeng | ||
| 100 | 1 |
_aGlynn, Mike _eauthor |
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| 245 | _aProposed revisions clarify responsibilities for preparers | ||
| 264 | 4 | _c2012 | |
| 520 | _a 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. | ||
| 700 | 1 |
_aGoria, Ellen _eauthor |
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| 773 |
_tJournal of Accountancy _gVol. 214 Issue 2: (August 2012), pages 50-53 |
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| 942 |
_2ddc _cART |
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