Prospective Financial Information

<p>This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information:</p> <ul> <li>Helps with establishing proven best-practices.</li> <li>Provides practical tools and resources to assist with compliance.</li> <li>Exposes potential pitfalls associated with independence and ethics requirements.</li> <li>SSAE No. 18</li> <li>SSARS No. 23</li> <li>Preparation and compilation engagements now fall under the SSARSs</li> <li>The attestation engagements require an assertion from the responsible party</li> </ul>