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Include references to where financial information was derived in the practitioner's review report on pro forma financial information.


CONTROL ID
13982
CONTROL TYPE
Establish/Maintain Documentation
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish and maintain a practitioner's examination report on pro forma financial information., CC ID: 13968

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • A reference to the financial statements from which the historical financial information is derived and (AT-C Section 310.18 g., SSAE No. 18, Attestation Standards: Clarification and Recodification)