top of page
top_image06zaimu.png
Financial Statements Preparation
 

In 2015, SSARS No. 21 AR70 (Statement on Standards for Accounting and Review No.21, AR70 Preparation of Financial Statements) was introduced, and it enabled a CPA to prepare financial statements without providing attest services.  The CPA does not provide any assurance of the financial statements., and also is not required to make a determination regarding independence from the entity.  A report is not required even when the financial statements are expected to be used by or presented to a third party.  

Preparation of financial statements under SSARS No. 21 AR70 may be typically appropriate when the user does not require compilation level of assurance on the accuracy of financial statements, still would be more comfortable with the perspective of a CPA. 

We will advise the most appropriate aservice which meets your needs.

bottom of page