Accounting Exposure Drafts
Effective for periods ending after December 15, 2010 Statements on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements, is considered by many to be the biggest change to the standards for compilations and review engagements since 1978. This PowerPoint presentation describes some of the major changes in SSARS No. 19 including the requirement for an engagement letter, changes in documentation standards, and revised compilation and review reporting.