An Analysis of Proposed Changes for Current Compilation Standards

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  In Dialogue Session: Table 7

Abstract

The Accounting and Revenue Services Committee has recently proposed significant changes to the Statement on Standard for Account and Review Services. The revision would create a second level of unaudited financial statement service. This study summarizes this proposal and discusses some potential pitfalls.

Authors

• Alan Reinstein, Wayne State University

• Gerald W. Hepp, Gnosis Praxis, Ltd

• Gerald H. Lander, University of South Florida-St. Petersburg