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.


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