[Anonymous]

I’m a little confused as to the division of these two in regards to a review.

Here’s how I understand them

SSARS – Compilations (always non-issuer) and Review of a non-issuer.

SSAE – Agreed-upon procedures (no assurance), reviews of issuers (limited), examinations (positive).

So, in regards to reports, does SSAE encompass issuers and SSARS non-issuers? Or is the division more complex than that.

[Anonymous]

Reviews for issuers (interim reviews) are actually by SAS or PCAOB. SSAE encompasses Attestation Standards.

[Yvonne570]

SSARS – historical financials – compilation/review (private)

SSAE – non-historical financials other services (forecast/projection/MD&A/web-sys trust) – non issuers/issuers.

AUD - Passed:)
FAR - Passed:)
REG - Retake TBD
BEC - Missed by 3 points Retake TBD

[Anonymous]

Thanks for the clarification. The Becker Final review book wasn't very clear, I went back and looked at the lecture notes and what you said above makes sense!

[Author]

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