SSARS No. 21 Sample Letters

SSARS No. 21 Sample Letters. 

On October 23, 2014 the Accounting and Review Services Committee of the AICPA released SSARS No. 21, which is the most significant change to the presentation of non-audited financial statements since SSARS was introduced in 1978. This standard–which is mandatory for reporting periods that end on or after December 15, 2015 but is available for early implementation–effectively expands financial statement presentation and reporting options to five:

  1. The Audit
  2. The Review
  3. The Compilation with full disclosure
  4. The Compilation in which substantially all disclosures are omitted
  5. The Preparation

The following Sample Letters are available for you to download and personalize:

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