Illustrative Practitioner’s Reports for the SVOG Compliance Examination
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Illustrative Practitioner’s Reports for the SVOG Compliance Examination

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The GAQC illustrative reports are provided for practitioners engaged to perform a compliance attestation engagement for recipients of SVOG

SVOG Examination Attestation Report Illustrations

The AICPA Governmental Audit Quality Center (GAQC) has developed these illustrative reports to assist practitioners engaged to perform a compliance attestation engagement for eligible recipients of the Shuttered Venue Operators Grant (SVOG) Program. The GAGAS compliance attestation examination results in the following practitioner’s reporting:

  • An opinion on compliance with the specified requirements based on the practitioner’s examination.

  • A schedule of findings and responses (if applicable)

These illustrative reports have been prepared in accordance with AT-C 315, Compliance Examinations, and Government Auditing Standards (GAGAS). A practitioner may use alternative language in drafting an examination report, provided that the language meets the applicable requirements of the attestation standards and GAGAS.

For more information about these engagements, see GAQC Alert #445 and the SBA SVOG Web site.

Download the SVOG compliance Attestation Engagement Illustrative Reports

File name: SVOG Examination Reports.pdf

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