April 2023
Intermediate to advanced
1056 pages
34h 59m
English
AR-C 80 applies when an accountant has been engaged to compile financial statements. Section 80 may also apply to prospective financial information, pro forma information, or other historical or prospective financial information. (AR-C 80.01) When engaged to compile pro forma financial information, the accountant must also comply with the requirements in AR-C 120. When performing a compilation engagement, the accountant does not provide any assurance as to the accuracy or completeness of management's information or gather evidence to express an opinion or a conclusion on the financial statements. (AR-C 80.02)
It is important to note that the requirements in AR-C 60 apply to all SSARS engagements, including ...