How This Publication Is Organized 1 Statements on Standards for Accounting and Review Services (Clarified) [AR-C] AR-C Cross-References to SSARSs 3 AR-C Introduction 5 Statements on Standards for Accounting and Review Services (Clarified) 15 60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 27 60A General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 47 70 Preparation of Financial Statements 65 80 Compilation Engagements 79 90 Review of Financial Statements 115 90A Review of Financial Statements 199 9090 Review of Financial Statements: Accounting and Review Services Interpretation of AR-C Section 90 275 100 Special Considerations--International Reporting Issues 277 120 Compilation of Pro Forma Financial Information 289 AR-C Appendixes 303 AR-C Topical Index 307.