April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Source | Statement on Standards for Attestation Engagements (SSAE) 18. |
AT-C 310 applies to reports on an examination or a review of pro forma financial information, except for those listed below and supplements the guidance in Section 105. For Section 310, CPAs must also comply with Section 205 on examination engagements or Section 210 on review engagements. See the chapter on the AT-C Preface for more information on the AT-C section structure. (AT-C 310.04)
This section does not apply to the third type of service engagement in the 200s section: agreed-upon procedure engagements related to pro forma financial information. For those engagements, practitioners should comply with Sections 105 and 215. This section also does not apply to: