QUESTION What are Statements on Standards for Accounting and Review Services? SSARs prowde guidance conducting complatons are and drafted by FASB SSARs provide guidance for how to conduct compilations and are issued by the ACPA SSARs provide guidance for how to conduct compilations and are issued by the OSCPA SSARs provide guidance for how to prepare a tax return. QUESTION 10 When preparing a complation, the CPA must determine the appropiate basis of accounting Accounting programs typically teach the accrual basis of accounting. But compilations are not required to be prepared on an accrual basis Which of the following is NOT one of the five examples of a "Special Purpose Framework," as identified in the AR-C-80? O Cash basis O Tax basis Contractual basis O Stepped up basis QUES TION 11 Although the Special Purpose Framework identdies five different bases of accounting only four of them are considered "Other Comprehensive Basis of Accounting (OCBOA)" Which of the folowing bases of accounting is not an 0OCBOA? O Tax basis O Accrual basis (an example of Regulatory basis) O Cash basis O Contractual basis