Agreed Upon Procedures: New SSAE No. 19 Implementation
Engaging vs. Responsible Parties, Representation Letter, General Use Report, and Independence Under the New Standard
A live 110-minute CPE video webinar with interactive Q&A
This webinar will discuss the changes made to agreed upon procedure (AUP) engagements by Statement on Standards for Attestation Engagements (SSAE) No. 19. The panelist of auditing experts will discuss the flexibility afforded practitioners under the new guidelines, new reporting requirements, and best practices for firms offering these attestation services.
- Agreed upon procedures
- Typical engagements
- Old standards
- AUPs and SSAE No. 19
- New terminology
- Representation letter
- General use report
- Other changes and considerations
- Best implementation practices
The panelist will review these and other critical issues:
- How the general use report should be prepared and structured under SSAE No. 19
- What are independence concerns when accepting an AUP engagement?
- What is the difference between an engaging party and a responsible party?
- When should a CPA consider withdrawing from an AUP engagement?
- How and when is the engaging party's consent received for AUP services under SSAE No. 19?
Professor Cathleen Miller
Associate Professor of Accounting
University of Michigan-Flint
Dr. Miller teaches financial accounting, auditing, and the tax preparation course related to the IRS Volunteer Income... | Read More
Dr. Miller teaches financial accounting, auditing, and the tax preparation course related to the IRS Volunteer Income Tax Assistance program. She has 13 peer reviewed publications in Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Advances in Accounting, Managerial Auditing Journal, Advances in Public Interest Accounting, Research on Professional Responsibility and Ethics in Accounting and the CPA Journal.Close
Buy Live Webinar
CPE credit processing is available for an additional fee of $39. CPE processing must be ordered prior to the event.
See NASBA details.
Live Webinar & CPE Processing
Buy Live Webinar & Recording
A savings of $150
Live Webinar & Download
Live Webinar & DVD
$244 + $24.45 S&H