April 2023
Intermediate to advanced
1056 pages
34h 59m
English
AR-C 90 applies to reviews of financial statements and other historical financial information, excluding pro forma financial information. Those should be performed using the requirements in Statements on Standards for Attestation Engagements. (AR-C 90.01)
Certain reviews of interim financial information are out of the scope of the SSARS. This section does not apply to the review of interim financial statements in the following situations: