Summary of Available Sample Engagement Letters for SSARS ...
January 2016
Summary of Available Sample Engagement Letters for SSARS No. 21 Engagements
To assist with your engagements to prepare, compile or review financial statements under SSARS No. 21, the AICPA has prepared sample engagement letters for a number of the common situations you may encounter. This document summarizes the letters that are available and where they are located*.
Preparation Engagements
Description
Location
Engagement to Prepare Financial Statements in PCPS Exploring SSARS No. 21
Accordance With U.S. GAAP
Engagement to Prepare Financial Statements of a AICPA Preparation, Compilation, and Review
Not-for-Profit Entity in Accordance With the
Engagements Guide
Modified Cash Basis of Accounting Except the
Financial Statements Are to Include Accounts
Receivable and Accounts Payable (Departures
From the Modified Cash Basis of Accounting)
Engagement to Prepare Financial Statements in AICPA Preparation, Compilation, and Review
Accordance With U.S. GAAP, Except the Financial Engagements Guide
Statements Omit the Statement of Cash Flows
and Substantially All Disclosures Required by U.S.
GAAP
Engagement to Prepare Financial Statements in AICPA Preparation, Compilation, and Review
Accordance With the Tax-Basis of Accounting
Engagements Guide
Engagement to Prepare Financial Statements in AICPA Preparation, Compilation, and Review
Accordance With a Prescribed Format
Engagements Guide
Engagement to Prepare One or More Specified AICPA Preparation, Compilation, and Review
Elements, Accounts, or Items of a Financial
Engagements Guide
Statement
Compilation Engagements
Description
Location
Financial Statements Prepared in Accordance
PCPS Exploring SSARS No. 21
With U.S. GAAP
Financial Statements Prepared in Accordance
SSARS No. 21 Section 80.A42
With U.S. GAAP, Except the Financial Statements -or-
Omit the Statement of Cash Flows and
AICPA Preparation, Compilation, and Review
Substantially All Disclosures Required by U.S.
Engagements Guide
GAAP and in Which the Accountant's
Independence Is Impaired
Financial Statements Prepared in Accordance
SSARS No. 21 Section 80.A42
With the Tax- Basis of Accounting
-or-
AICPA Preparation, Compilation, and Review
Engagements Guide
Financial Statements Prepared in Accordance
AICPA Preparation, Compilation, and Review
With a Prescribed Format
Engagements Guide
Compilation Engagement With Respect to One or AICPA Preparation, Compilation, and Review
More Compiled Specified Elements, Accounts, or Engagements Guide
Items of a Financial Statement
January 2016
Review Engagements
Description
Location
Financial Statements Prepared in Accordance
PCPS Exploring SSARS No. 21
With U.S. GAAP
Financial Statements Prepared in Accordance
SSARS No. 21 Section 90.A145
With the Tax- Basis of Accounting
-or-
AICPA Preparation, Compilation, and Review
Engagements Guide
Engagement to Review One or More Specified AICPA Preparation, Compilation, and Review
Elements, Accounts, or Items of a Financial
Engagements Guide
Statement
* The PCPS Exploring SSARS No. 21 toolkit is available free to PCPS member firms and is available for purchase by non-PCPS members.
The AICPA Preparation, Compilation, and Review Engagements Guide can be purchased through the AICPA Store or accessed through a subscription service such as the AICPA Essential A&A Research Collection or similar service.
The Statements on Standards for Accounting and Review Services (SSARSs) are available online at .
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