[Anonymous]

This question has been posted numerous times about how to distinguish Attest Services from “Accounting and Review” Services. If a Review is an attest service, then why is it being tacked onto the Accounting and Review Service Standards? This still isn’t completely clear to me (they have a box at the bottom that says the SSARS is applicable to non-audited statements (which begs the question of why you would do a review of an audited statement), but anyway, I’ll go with the SSARS applies to accounting services rendered for the preparation/review of financial statements of non-issuers and SSAE is for accounting services rendered for the review of anything else:

“Reviews of financial statements are conducted in accordance with the the AICPA Statements on Standards for Accounting and Review Services (SSARSs), except for reviews of certain interim financial information that are conducted in accordance with the AICPA Statements on Auditing Standards (SASs). Reviews of subject matter other than historical financial statements are performed in accordance with the AICPA Statements on Standards for Attestation Engagements (SSAEs).”

https://www.aicpa.org/advocacy/state/downloadabledocuments/attest-services-chart-color-nonfillable.pdf