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AICPA proposes amendments to converge concepts in SSARS with global assurance standards

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Jun 20, 2019

On June 20, 2019, the Accounting and Review Services Committee of the American Institute of CPA’s (AICPA) issued a proposed Statement on Standards for Accounting and Review Services (SSARS), “Materiality in a Review of Financial Statements, Adverse Conclusions, and Special Purpose Frameworks.”

The proposed amendments are intended to more closely align SSARS with International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements, and thereby “facilitate the accountant’s ability to perform and report on engagements in accordance with both sets of standards.”

Comments on the proposed SSARS are due by September 20, 2019.

For more information, see the proposed SSARS on the AICPA’s Web site.

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