Gain a better understanding of changes to agreed-upon procedures.
There was a recent update on the Statement on Standards for Attestation Engagements Number 19 regarding agreed-upon procedures engagements. This is considered a big change that should really help the profession. Issued in December 2019, the change is effective for agreed-upon procedures reports dated on or after July 15, 2021 and early implementation is permitted. It does not require an assertion from the responsible party or that the procedures be known at the beginning of the engagement; and instead, provides flexibility by allowing procedures to be developed over the course of the engagement, by or with the assistance of, the practitioner. This video reviews the changes to this procedure and discusses special issues related to new accounting standards.
Ahava Goldman, CPA, CGMA
Ahava Goldman, CPA, CGMA, AICPA
- Associate director, Audit & Attest Standards, AICPA
- Staff liaison to the AICPA Auditing Standards Board
- Supports ASB standard-setting activities, including development of authoritative and nonauthoritative guidance
- Supports the AICPA’s involvement in international standard setting
- Frequent presenter on auditing and attestation standards
- Member of AICPA and NYS Society of CPAs
- B.S. degree in accounting, magna cum laude, Stern College of Yeshiva University
- Can be contacted at [email protected]
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