Standards for Accounting and Review Services (SSARSs)

Use this link below:

http://www.aicpa.org/RESEARCH/STANDARDS/COMPILATIONREVIEW/Pages/compilation%20and%20review%20standards.aspx

Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC), the senior technical committee of the AICPA designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of a nonpublic entity. AICPA Council has designated ARSC as a body to establish technical standards under Rule 202 of the Institute's Code of Professional Conduct.