Prospective Financial Information

This 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.
• 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