April 2023
Intermediate to advanced
1056 pages
34h 59m
English
In March 2021, the FASB issued SSAE 22, Review Engagements. SSAE 22 amends AT-C 210.
The SSAE 22 changes are incorporated into this chapter. The preface to this volume contains an overview of SSAE 21.
AT-C 210's guidance applies to all review engagements performed under attestation standards and supplements the guidance in Section 105. (AT-C 210.01) On every attestation engagement, the CPA must comply with Section 105, one of the service sections numbered in the 200s, and any relevant subject matter section in the AT-C 300 section. (AT-C 210.01) See the chapter on AT-C Preface for more information about the AT-C section structure. (AT-C 210.05)