This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information:
- Helps with establishing proven best-practices.
- Provides practical tools and resources to assist with compliance.
- Exposes potential pitfalls associated with independence and ethics requirements.
- SSAE No. 18
- SSARS No. 23
- Preparation and compilation engagements now fall under the SSARSs
- The attestation engagements require an assertion from the responsible party