SSARS No. 23 and SSAE No. 18: Changes and Risk Management Advice
By Duncan Will, CPA/ABV/CFF, CFE
Several AICPA pronouncements became effective May 1, 2017. Omnibus Statement on Standards for Accounting and Review Services - 2016 (SSARS No. 23) became effective (or most of it) when issued in 2016, but amendments to AR-C Sections 70 and 80 now address prospective financial engagements.
Several AICPA pronouncements became effective May 1, 2017. Omnibus Statement on Standards for Accounting and Review Services - 2016 (SSARS No. 23) became effective (or most of it) when issued in 2016, but amendments to AR-C Sections 70 and 80 now address prospective financial engagements.
