SBSD attest engagement TQA 6980.03
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SBSD attest engagement TQA 6980.03

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The AICPA Stockbrokerage and Investment Banking Expert Panel and staff have issued a new Technical Question and Answer (TQA) 6980.03 “Review of Exemption Report Prepared by Security-Based Swap Dealer”. This TQA addresses whether the practitioner can perform a review engagement (of the securities-based swap dealer entity’s exemption report) in accordance with attestation standards established by the AICPA, specifically AT-C section 210, Review Engagements, considering the prohibition in paragraph .07c of AT-C section 210 on reviews of compliance with requirements of specified laws, regulations, rules, contracts, or grants. The TQA includes illustrative review report under attestation standards established by the AICPA and illustrative exemption report required by SEC Rule 18a-7 (prepared by the securities-based swap dealer entity).

Download the AICPA BD EP SBSD 6980.03 TQA

File name: aicpa-bd-ep-sbsd-6980-03-technical-questions-and-answers.pdf

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