This SSARS standard amends Statement on Standards for Accounting and Review Services No. 1,
Compilation and Review of Financial Statements, (AICPA,
Professional Standards, vol. 2, AR sec. 100.05-.10, 100.25, 100.33, 100.38, 100.49-.58, 100.61-.62, and 100.80), and rescinds Interpretation No. 26, "Communicating Possible Fraud and Illegal Acts to Management and Others," of SSARS No. 1,
Compilation and Review of Financial Statements, (AICPA,
Professional Standards, vol. 2, AR sec. 9100.100-.103; and amendment to SSARS No. 2, Reporting on Comparative Financial Statements, AICPA, Professional Standards, vol. 2, AR sec. 200.25-.27)