FYI - Application and Other Explanatory Material (Including Appendices of the SSARSs)—These are not requirements and are presented separately within the SSARSs. Indicated by the words may, might, or could, they may explain what a requirement means or provide examples of appropriate procedures. The Statements on Standards for Accounting and Review Services are not applicable when: 1) preparing a working trial balance; 2) assisting in adjusting the books of account; 3) consulting on accounting, tax, and similar matters; 4) preparing tax returns ; 5) providing bookkeeping or data processing services, and 6) processing financial data for clients of other accounting firms.

The Role of Interpretive and Other Publications Interpretive Publications—The accountant should consider the guidance of applicable interpretive publications in performing the engagement. These are recommendations on the application of the SSARSs in particular circumstances as issued by ARSC after ARSC members have had the opportunity to comment on the proposed interpretations. Other Preparation, Compilation and Review Publications—The accountant should evaluate the relevance and appropriateness of such guidance to the engagement. **These other publications may be useful in understanding the SSARSs, but they have no authoritative status and the accountant is not required to be aware of all such other publications.**