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Deloitte comments on ARSC's proposed amendments to Statement on Standards for Accounting and Review Services No. 21

Published on: Sep 09, 2016

Deloitte & Touche LLP comments on the Accounting and Review Services Committee (ARSC) of the American Institute of Certified Public Accountants (AICPA) on its proposed Statement on Standards for Accounting and Review Services (SSARS): Amendment to Statement on Standards for Accounting and Review Services No. 21 Section 90, Review of Financial Statements.

An excerpt from the comment letter is shown below:

We concur with the approach ARSC has taken to further clarify the definition of supplementary information and to revise the related reporting responsibilities of the accountant as it pertains to supplementary information that accompanies reviewed financial statements and the accountant’s review report. We do, however, have one overriding comment relating to the proposed Amendment as well as a number of editorial suggestions.

Full text of the comment letter is available below.


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