To the Point - AICPA proposes changes to standards on agreed-upon procedures and other attestation engagements

12 Jul 2018 PDF
Subject AccountingLink
Publications To the Point


The AICPA proposed changing all of its attestation standards to align them more closely with international standards. The proposal would eliminate the requirement that accountants request a written assertion from the responsible party for most attestation engagements. The proposal would also eliminate many other requirements for agreed-upon procedures engagements in an effort to expand the types of engagements that would be permitted.

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