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In our comment letter, we support expanding the instances in which a practitioner could perform and report on procedures. But we believe the AICPA should accomplish this objective by creating a new type of engagement similar to the selected procedures engagement the AICPA proposed in September 2017 rather than eliminating requirements for agreed-upon procedures engagements. We also do not support aligning the AICPA attestation standards with the International Standard on Assurance Engagements 3000 (Revised). Instead, we believe the Accounting Standards Board should conduct a post-implementation review of its clarified attestation standards that went into effect in May 2017.
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