59AT-C 310 Reporting on Pro Forma Financial Information


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 AT-C 105. (AT-C 310.01) For AT-C 310, CPAs must also comply with AT-C 205 on examination engagements or AT-C 210 on review engagements. See the chapter on the AT-C Preface for more information on the AT-C section structure. (AT-C 310.03)

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:

  • Comfort letters or performing procedures on pro forma financial information in connection with an offering. For those engagements, practitioners should look to the guidance in AU-C Section 920.
  • Pro forma financial information presented outside the basic financial statements but within the same document where the practitioner is not engaged to report on the pro forma financial ...

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