Agreed Upon Procedures: New SSAE No. 19 Implementation
Engaging vs. Responsible Parties, Representation Letter, General Use Report, and Independence Under the New Standard
Recording of a 110-minute CPE video webinar with Q&A
This course will discuss the changes made to agreed upon procedure (AUP) engagements by Statement on Standards for Attestation Engagements (SSAE) No. 19. The panel 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 panel 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?
James P. Gero, CPA
Hobe and Lucas
Mr. Gero oversees the firm's accounting and audit practices. He also works in the accounting, tax and audit... | Read More
Mr. Gero oversees the firm's accounting and audit practices. He also works in the accounting, tax and audit practices. In addition, Mr. Gero works with litigation support services, and performs due diligence for mergers and acquisitions. He offers specialized skills in auditing publicly held companies, governmental related entities and manufacturers. Mr. Gero is also well-versed in financial statement presentation.Close