Roger CPA Review's Senior Editor, Mark Dauberman, CPA, EMBA, is featured on the cover of California CPA Magazine's October issue.

Dauberman's article, Making a Statement: Applying SSARS 21 to Your Practice, examines the Statement on Standards for Accounting and Review No. 21 (SSARS 21) and how it will be applied to accounting practices on or after December 15, 2015.

According to the article:

Before SSARS 21, if the accountant was not engaged to perform an audit or a review, a compilation was required when the accountant was engaged to report on compiled statements or when submitting financial statements to a client or third parties.

Under SSARS 21, the accountant will perform a review or a compilation only when engaged to do so, and each of these engagements will result in the issuance of a report. Neither of these engagements was changed in a substantive manner with the most significant changes affecting the reports.

For more information or to review the article in its entirety, please visit CalCPA's Website