Reminder Concerning Single Audits and SSARS 21Engagements

Here’s a reminder concerning Single Audits and SSARS 21 engagements.

Auditors will begin using the Uniform Guidance (rather than A-133) for audits of clients with December 31, 2015 year-ends.

The effective date of SSARS 21 is for years ending on or after December 15, 2015. SSARS 21 encompasses the following:

  • Preparation of Financial Statements Engagements (AR-C 70)
  • Compilation Engagements (AR-C 80)
  • Review Engagements (AR-C 90)

Update your engagement letters, forms, and reports for these types of engagement.

 

Please note: I reserve the right to delete comments that are offensive or off-topic.

Leave a Reply

Your email address will not be published. Required fields are marked *