000			00928nab a22001577ac4500
999			_c85331 _d85331
005			20230502160650.0
007			ta
008			230418b ||||| |||| 00| 0 eng d
041			_aeng
100	1		_allluzzi, Kristy _eauthor
245			_aBookkeeping or preparation service? That is the question
264		4	_c2016
520			_aThe article discusses the importance for accountants to understand their specific task with clients in the preparation of financial statements to avoid violating the Statement on Standards for Accounting and Review Services (SSARS) No. 21 in the U.S. The effort of the Center for Plain English Accounting to offer considerations for accountants facing issues in financial statement preparation is mentioned. Suggestion for accountants to clearly indicate their engagements is also emphasized.
773			_tJournal of Accountancy _gVol. 221 Issue 1: (January 2016), pages 34 - 36
942			_2ddc _cART