Prospective Financial Information Guide
Get up to speed with current regulations, plus real-world examples, practice exercises and case studies. This guide will help ensure your firm's long-term success in engagements related to prospective financial information.
This new authoritative guide assists with interpreting and applying the guidance related to prospective financial information, including SSAE No. 19 Agreed-Upon Procedures Engagements, and SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. This new resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information.
Key Features and Benefits
- Exposes potential pitfalls in the practice and helps with establishing proven best-practices.
- Provides practical tools and resources to assist with compliance with the latest regulations.
- SSAE No. 19
- SSARS No. 25
- Practitioners who work on preparation, compilation, examination or agreed-upon procedure engagements on prospective financial information.
- Financial managers may use this guide to prepare prospective financial information or to prepare for compilation, examination, or agreed upon procedures engagements.
- Individuals in business and industry, as well as public accounting, who prepare financial statements when applying the cash- or tax-basis of accounting.
- Provides updated illustrative engagement and representation letters and practitioner reports.
- Discusses when independence is required and when a lack of independence may be allowed.
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