Agreed Upon Procedures and SSAE No. 19: Engaging vs. Responsible Parties, Representation Letter, Independence
Recording of a 110-minute CPE video webinar with Q&A
This webinar will discuss agreed upon procedure (AUP) engagements and the related Statement on Standards for Attestation Engagements (SSAE) No. 19. Our panel of auditing experts will discuss the best practices for firms offering these attestation services.
Outline
- Agreed upon procedures
- AUPs and SSAE No. 19
- Terminology
- Independence
- Engagement
- Documentation
- Representation letter
- General use report
- Other changes and considerations
- Best implementation practices
Benefits
The panel will review these and other critical issues:
- How the general use report should be prepared and structured under SSAE No. 19
- What are independence concerns when accepting an AUP engagement?
- What is the difference between an engaging party and a responsible party?
- When should a CPA consider withdrawing from an AUP engagement?
- How and when is the engaging party's consent received for AUP services under SSAE No. 19?
Faculty
Meg Hampton, CPA, MAcc
Manager
Anglin Reichmann Armstrong
Ms. Hampton is a Manager in the Audit and Assurance Department. She attended the University of Alabama, where she... | Read More
Ms. Hampton is a Manager in the Audit and Assurance Department. She attended the University of Alabama, where she earned a Master of Accountancy in 2009 and a Bachelor of Science in Accounting, graduating cum laude in 2008. Ms. Hampton has over 12 years of experience in public accounting, providing audits, reviews, compilations, and preparations of financial statements to clients in various industries. She is certified as a Peer Review Captain and works with the peer review team to provide value to firms around the country. In addition to these services, Ms. Hampton has several years of experience in solutions and tax and provides support to clients in these areas. Her industry focus includes government contracting, employee benefit plans, construction, and not-for-profit agencies.
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Jason Miller, CPA
Partner
Anglin Reichmann Armstrong
Mr. Miller is a Partner in the Audit and Assurance group at Anglin Reichmann Armstrong with over 15 years’... | Read More
Mr. Miller is a Partner in the Audit and Assurance group at Anglin Reichmann Armstrong with over 15 years’ experience in public accounting. As leader of the firm’s peer review practice, he helps support and enhance the audit quality and efficiency for Anglin and the audit practice of other firms around the country. Mr. Miller specializes in audit and assurance services, such as: audits, reviews, compilations, preparations, agreed upon procedures and examinations. He also provides consulting and data analytic services to non-profit, manufacturing and other commercial entities. In addition to these services, Mr. Miller consistently researches the latest audit and assurance guidelines to better support clients in the future. He also plays a critical role in the firm’s research into technology, software packages and data analytics to support clients moving forward. Mr. Miller’s industry focus includes biotechnology, employee benefit plans, government contracting, information technology, manufacturing and not-for-profit agencies.
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