SSARS Reviews vs. Interim Reviews (SAS)

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    Topic
  • May 6, 2019 at 6:11 pm #2382315
    Ralphie Dos Nachos
    Participant

    Hey guys,

    what’s the difference between SSARs reviews and Interim reviews for non-issuers? is it that SSARs is for non-issuers who don’t do audits? while interim reviews (10-Q) are for non-issuers that do audits?

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  • May 7, 2019 at 5:16 am #2383656
    Mike J
    Participant

    I thought interim reviews are governed by PCAOB because issuers need to include them ahead of audited statements (and internal controls).

    June 26, 2019 at 1:40 pm #2509710
    FutureCPA
    Participant

    I believe a major difference is that one looks at internal control (interim review) and under SSARS you don't look at internal controls.

    I need to pass before busy season.

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