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Industry: Email Alert RSS FeedNew letter on SSARS No. 9 - AICPA News - updates illustrative representation letter
California CPA, June, 2003
Responding to the recently issued SSARS No. 9, the AICPA Accounting and Review Services Committee has updated its illustrative representation letter.
SSARS No. 9 states that an accountant performing a review engagement must obtain a representation letter and requires specific representations to be included in the letter.
The new letter includes representations accountants should consider, an updated representation for FASB Statement No. 142, Goodwill and Other Intangible Assets, and Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets.
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To view the letter, visit www.aicpa.org/members/div/auditstd/2003_0315illusrepjtr.asp.>
COPYRIGHT 2003 California Society of Certified Public Accountants
COPYRIGHT 2003 Gale Group
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