COMPILATION is the presentation of financial statement information by the entity without the accountant's assurance as to conformity with Generally Accepted Accounting Principles (GAAP). In performing this accounting service, the accountant must conform to the AICPA Statements on Standards for Accounting and Review Services (SSARS).
MALPRACTICE INSURANCE see E&O INSURANCE.
CASH DISBURSEMENT see DISBURSE/DISBURSEMENT.
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