Agreed Upon Procedures

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Agreed Upon Procedures

The procedures an accountant uses when preparing a statement for a party when the party requires the accountant to use these procedures and takes responsibility for their adequacy and accuracy. The accountant does not express an opinion on the procedures, but must abide by them for purposes of preparing the requested statement.
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Office Of Management And Budget (omb) Uniform Grant Guidance/super Circular Successor Agency To The City Of South San Francisco Redevelopment Agency (successor Agency)/city Housing Fund, Community Development Block Grant Special Revenue Fund Audit, And Other Grant Funds As Part Of Single Audit, Gann Appropriations Limit Worksheet Agreed-upon Procedures Report, Measure A Funds For Local Transportation Purposes Audit And Compliance, Transportation Development Act (tda) Audit And Report, State Transportation Improvement Act Audit And Report.
The CalCPA Government Accounting and Auditing Committee reviewed the state Controller's proposals on Agreed-upon Procedures for the wrap-up of redevelopment agencies earlier this year and determined that CPAs would be in jeopardy if they agreed to perform those procedures.
July 27, 2011 /PRNewswire/ -- For businesses that have reporting needs, but aren't necessarily in the market for a full financial audit, Filomeno & Company, a proactive CPA and business advisory firm, offers Agreed-Upon Procedures engagements.
She specializes in audits of nonprofit organizations, OMB A-133 audit requirements, exempt organization tax reporting, audits of non-publicly traded businesses, compilations and reviews, forensic accounting, agreed-upon procedures and consulting engagements.
The Inspector General is responsible for the adequacy of these agreed-upon procedures to meet your objectives, and we make no representation in that respect.
An example of an independent accountant's report on applying agreed-upon procedures related to the entity's SIPC assessment reconciliation will be included in the 2009 AICPA Audit and Accounting Guide Brokers and Dealers in Securities and posted on the AICPA Web site.
This Statement of Position (SOP) is an interpretive publication and represents the recommendations of the XBRL Assurance Task Force of the American Institute of Certified Public Accountants (AICPA) Assurance Services Executive Committee regarding the application of Statements on Standards for Attestation Engagements (SSAEs) (attestation standards established by the AICPA) to engagements in which a practitioner performs and reports on agreed-upon procedures related to the completeness, accuracy, or consistency of XBRL-tagged data.
Subgrantees expending less than $300,000 in federal funds annually are no longer required to conduct conforming audits; however, government pass-through agencies must employ effective monitoring or agreed-upon procedures to fulfill their responsibilities.
Cindy Doyle was recently promoted to Senior Manager in charge of Clark Nuber's Finance and Accounting Services Group, a division of the firm that provides services to small- and medium-size businesses in the form of temporary and permanent accounting services, support for start-ups and emerging companies, internal control reviews, compliance testing, agreed-upon procedures, and general business consulting services.
34182 (a) (1), the county auditor-controller is required to have an agreed-upon procedures engagement completed by July 1, 2012, for each redevelopment agency in the county.
At congressional request, we have incorporated additional information on the agreed-upon procedures engagements required by the Ensuring Continued Access to Student Loans Act and the reconciliations performed by the Department of Education's Office of Federal Student Aid.
The AICPA Auditing Standards Board has issued Statement of Position 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.