|For preparers or practitioners who compile, examine, or perform agreed upon procedures on prospective financial information, it is critical to understand the issues common for such engagements. AICPA publications provide information on recent developments, guidance, and illustrative examples related to prospective financial information, including
- an overview of the types of prospective presentations and their uses.
- preparation guidelines.
- presentation guidelines.
- technical guidance in SSAE No. 17, Reporting on Compiled Prospective Financial Statements when the Practitioner’s Independence is Impaired
Find comprehensive examples of
- illustrative engagement letters.
- illustrative representation letters.
- illustrative prospective financial statements.
- sample reports.