AR-C 80 - Compilation Engagements

AR-C 80 sets the AICPA's professional standards for compilation engagements, outlining the accountant's role in assembling financial statements from client-provided information without providing assurance. It defines the procedures, reporting requirements, and ethical obligations required for compilations, and clarifies the differences between compilations, reviews, and audits. The guidance helps practitioners produce clear, compliant financial statements for non-public entities.