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Concurrent Session Onsite and Online

NAA2310. You Want me to Certify What?!

It’s common for clients to ask their CPA to “certify” information, whether it’s for a bank loan application or a form that will be submitted to a regulator. These situations can be complex and very urgent, and it’s not always clear which AICPA standards are applicable to the situation. This session will explain the appropriate AICPA standards and certain requirements that may be overlooked as well as show how those standards are applied to real life situations from the AICPA Technical Hotline.

Learning Objectives:

  • Identify which AICPA Professional Standards are applicable to third-party verification letters and similar requests.
  • Determine which assurance services may be performed when the client requests information to be “certified.”
  • Analyze the requirements in AICPA Professional Standards for regulator-prescribed forms and reports.
CPE Credits
NASBA Field of Study
3-4 years in the Profession
Advanced Preparation
Session Tags