Md. Code Regs. 09.24.01.10 - Compilation Reporting Language
A compilation does not constitute the practice of certified public accountancy if the compilation report:
A. Includes the statement "The preparer of
this report has not undergone and is not required to undergo peer
review".
B. Does not reference the
Statements on Standards for Accounting and Review Services issued by the
AICPA.
Notes
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No prior version found.