The standards which govern the CPA's association with unaudited financial statements of nonpublic companies are the:

Question

Quizplus · Accepted Answer

The Statements on Standards for Accounting and Review Services (SSARS) govern the CPA's association with unaudited financial statements of nonpublic companies. The SSARS establish standards and procedures for performing and reporting on review and compilation engagements. The AICPA's Code of Professional Conduct applies to all services provided by CPAs, but it does not specifically address the standards for review or compilation engagements. The Statements on Auditing Standards (SASs) and Statements of Standards on Attestation Engagements (SSAEs) apply to audited and attestation engagements, respectively, but not to review or compilation engagements.

The Standards Which Govern the CPA's Association with Unaudited Financial