New tool helps determine AR-C Section 70 applicability

June 29, 2023

A new interactive tool helps practitioners who perform accounting services for their clients determine whether they should comply with AR-C Section 70.

AR-C Section 70 stems from Statement on Standards for Accounting and Review Services (SSARS) No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification.

Even though SSARS No. 21 is nearly nine years old, the AICPA continues to field questions from tax practitioners confused about the applicability of AR-C Section 70.

The new interactive guide allows practitioners to answer a set of questions to determine whether AR-C Section 70 applies. Read more.

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