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Prospective Financial Information Guide
Publication

Prospective Financial Information Guide

Written by an expert author, this authoritative guide will assist practitioners with interpreting and applying the guidance related to prospective financial information, including the new SSAE No. 18, and SSARS 23.

$79 - $99
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Availability

1 year

Product Number

WPRXX12

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 Business & partner 
Product Details

This new authoritative guide assists with interpreting and applying the guidance related to prospective financial information, including the new SSAE No. 18, Attestation Standards: Clarification and Recodification, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016. Written by industry expert Don Pallais, CPA, this new 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.

Updates

  • 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
Who Will Benefit
  • Practitioners who work on preparation, compilation, examination or agreed-upon procedure engagements on prospective financial information.
  • B&I 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.
Key Topics
  • Provides updated illustrative engagement and representation letters and practitioner reports.
  • Discusses when independence is required and when a lack of independence may be allowed.
More Details
Access
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
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Nonmembers
$99.00
AICPA Members
$79.00

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Prospective Financial Information Guide
Nonmember Price
$99.00
Price excluding sales tax
$99.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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