SSARS Standards: Statements on Standards for Accounting and Review Services, particularly SSARS No. 21, Section 80, which provides the primary framework for compilation engagements
AICPA Professional Standards: Professional guidelines established by the American Institute of Certified Public Accountants that govern the conduct of compilation engagements
SEC Requirements: Securities and Exchange Commission regulations that may apply to compilation engagements, particularly when financial statements might be used in securities-related matters
State CPA Regulations: Specific requirements set by state boards of accountancy governing compilation services and professional practice
Dodd-Frank Act: The Dodd-Frank Wall Street Reform and Consumer Protection Act provisions that may apply when dealing with financial institutions
GLBA Privacy Rules: Gramm-Leach-Bliley Act requirements for protecting client financial privacy and personal information
State Privacy Laws: State-specific legislation governing the protection and handling of personal and financial information
Professional Liability Laws: State-specific laws governing accountant liability and professional responsibility in compilation engagements
Internal Revenue Code: Federal tax law requirements that may affect the compilation of personal financial statements
AICPA Code of Ethics: Ethical requirements established by AICPA that govern professional conduct in compilation engagements
Documentation Requirements: AICPA and state-specific guidelines for maintaining proper documentation of compilation engagements
Accountant-Client Privilege: Regulations governing the confidentiality of communications and information between accountants and their clients
