Required Information Procedures In a SSARS Engagement Read the overview below and complete the activities that follow. Many small- or medium-size clients do not require audits but simply want to issue a reviewed report. To provide CPAS with guidance to meet the needs of these clients, the AICPA established the Accounting and Review Services Committee. This committee sets standards for unaudited financial statements. CONCEPT REVIEW: SSARS (Statements on Standards for Accounting and Review Services) Includes guidance for reviews with no annual audit performed. The objective is to obtain limited assurance that there are no material modifications that should be made to the financial statements to be In conformity with GAAP. When a review is performed, page of the company's financial statements should be marked "See independent accountants' review report". 2. A departure from GAAP is included as a paragraph to the report. 3. Review reports result in an opinion like audit reports. 4. The date of a review report be earlier than the date on which sufficient evidence is received