April 2023
Intermediate to advanced
1056 pages
34h 59m
English
AR-C 70 applies when an accountant in public practice is engaged to prepare
This section does not apply when an accountant prepares financial statements or prospective financial information
(AR-C 70.01)
It is important to note that the requirements in AR-C 60 apply to all SSARS engagements, including preparation engagements. In addition to the guidance in this chapter, readers should apply the requirements ...