Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services;
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The Special Committee on Assurance Services (SCAS) was established in 1994 to develop new opportunities for the accounting profession to provide value-added assurance services. The Committee is composed of 14 members: six partners from the Big 6, one partner from a regional firm and two from local firms, a corporate financial executive, a representative from the GAO, two academics, and one communications consultant. In addition, SCAS has an Executive Director and other support staff provided by the AICPA. The Committee is scheduled to complete its deliberations and issue its final report at the end of 1996.