Codification of Statements on Standards for Attestation Engagements

How This Publication is Organized 1U.S. Attestation Standards--AICPA (Clarified) [AT-C]AT-C Cross-References to SSAEs 3AT-C Introduction 9ForewordPreface to the Attestation StandardsGlossary of TermsAT-C 100 Common Concepts 31105--Concepts Common to All Attestation Engagements9105--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105105A--Concepts Common to All Attestation Engagements9105A--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105AT-C 200 Level of Service 117205--Examination Engagements9205--Examination Engagements: Attestation Interpretations of Section 205205A--Examination Engagements9205A--Examination Engagements: Attestation Interpretations of Section 205A210--Review Engagements210A--Review Engagements215--Agreed-Upon Procedures Engagements215A--Agreed-Upon Procedures Engagements9215A--Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215AT-C 300 Subject Matter 361305--Prospective Financial Information310--Reporting on Pro Forma Financial Information315--Compliance Attestation320--Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting395--[Designated for AT Section 701, Management's Discussion and Analysis]AT-C Exhibits 533AT-C Appendixes 539AT-C Topical Index 547

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.