Statements on Standards for Accounting and Review Services (SSARS) apply when an accountant has

a. Typed client-prepared financial statements, without modification, as an accommodation to the client.

b. Provided a client with a financial statement format that does not include dollar amounts, to be used by the client in preparing financial statements.

c. Proposed correcting journal entries to be recorded by the client that change client-prepared financial statements.

d. Generated, through the use of computer software, financial statements prepared in accordance with a comprehensive basis of accounting other than GAAP.