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SSARS No. 21 Fact Sheet: A summarization of the SSARSs Clarity Project and SSARS No. 21 Logo aicpa

  Free |   AICPA |   2014 |

This fact sheet summarizes the key points about the SSARSs Clarity Project and SSARS 21.

Topics covered:
  • Financial accounting & reporting: Technical: Preparation services, Foundational
  • Assurance: Technical: Review, Foundational
  • Assurance: Technical: Compilation, Foundational

4 Comments/Reflections

Biraj Patel

Biraj Patel Dec 2017

Biraj Patel

Biraj Patel Dec 2017

Bernhard Heyns

Bernhard Heyns Oct 2016

After reading this article I have a better understanding of the current projects to help improve the proceed for both accountants engaged in only preparing financial statements and accountants preparing the financial statements and being part of the audit.

As this is a relevant topic in South Africa, we have faced this issue multiple times were the accountant (In-practice) preparing our financial statements are also involved in auditing of the financials statements.

This update has helped me to get a better understanding of what the future regulations regarding this would entail.
Tendai Nyakurimwa

Tendai Nyakurimwa Sep 2016

This article has helped me to understand engagements. Though I'm not in public practising, the information helps in engaging public accountants.