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SSARS standard clarification
Frequently asked questions
The evolving role of client advisory services (CAS) has created uncertainty around the application of SSARS standards—especially when financial statements are a by-product rather than the core deliverable. To address this, the AICPA’s Accounting and Review Services Committee issued SSARS 27, clarifying when AR-C Section 70 applies and when firms may instead elect to perform work under the Consulting Standards (CS 100).
This FAQ resource provides clear guidance, practical scenarios, and a helpful decision tree to help firms navigate the new standard. From engagement letters and peer review considerations to client communication and insurance implications, it offers answers to the most common questions practitioners are asking.