Reporting on a PMA or an EPA

The AICPA has developed an illustrative report to assist CPAs in reporting in an examination of a pharmacy management application (PMA) or an electronic prescription application (EPA) for electronically prescribing controlled substances. The examination is performed under AT-C section 105 Concepts Common to All Attestation Engagements, (AICPA, Professional Standards) and AT-C section 205, Examination Engagements (AICPA, Professional Standards), to meet the requirements in Part 1311.300 of the rule requiring that the application provider of an EPA or PMA undergo “a