SSARS No. 21, Section 80: Primary professional standard for compilation engagements issued by the AICPA that provides requirements and guidance for performing and reporting on compilation engagements
AICPA Professional Standards: Comprehensive set of professional standards that CPAs must follow, including ethical requirements, quality control, and professional conduct guidelines
AICPA Code of Professional Conduct: Ethical principles and rules that guide the conduct of CPAs in their professional responsibilities
SEC Requirements: Federal securities regulations that may apply if the client is a public company or subject to SEC reporting requirements
IRS Regulations: Federal tax regulations that may impact the compilation of financial statements and related tax considerations
Sarbanes-Oxley Act: Federal law establishing enhanced standards for public company boards, management, and accounting firms, particularly relevant if the client is publicly traded
State Board of Accountancy Regulations: State-specific rules governing the practice of public accountancy in the respective state
State CPA Requirements: Specific licensing and practice requirements for CPAs operating in individual states
State Professional Standards: Additional professional standards imposed by individual states beyond federal requirements
Privacy Laws: Federal and state regulations governing the protection and handling of sensitive client information
Document Retention Requirements: Legal and professional requirements for maintaining engagement documentation and working papers
Professional Liability Considerations: Legal framework regarding professional liability and risk management for accounting professionals
Industry-Specific Accounting Standards: Specialized accounting guidelines and requirements for particular industries that may affect the compilation engagement
Specialized Reporting Requirements: Additional reporting obligations specific to certain industries or types of organizations
