Statements on Standards for Accounting and Review Services (SSARSs) require an accountant to report when the accountant has Proposed correcting journal entries to be recorded by the client that change client-prepared financial statements. Photocopied client-prepared financial statements, without modification, as an accommodation to the client. Compiled, through the use of computer software, financial statements to be used by third parties. Provided a client with a financial statement format that does not include monetary amounts, to be used by the client in preparing financial statements