Prospective Financial Information

ebook AICPA

By AICPA

cover image of Prospective Financial Information

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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
  • Prospective Financial Information