Attestation Standards

Description

The program focuses on SSAE 18, the new clarified and re-codified standard that replaces most of the existing standard and is effective for reports written after May 1, 2017.

Highlights

• Major changes in SSAE 18,
• Agreed-upon procedures,
• Examinations and reviews,
• Application of other explanatory material,

Objectives

• Understand the standard,
• Be able to issue reports on perspective financial information, pro forma financial information, compliance and controls at a service organization,
• Understand the application of examination, review, and agreed-upon procedures engagements,
• Understand the new rules regarding representation letters,
• Understand requirements for comfort letters

Designed For

CPAs in public practice who perform attest services of non-financial information.