Statements of Position

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Description

This proposed Statement would supplement the Guide for a Review of a Financial Forecast. The Proposed SOP provides guidance to the accountant when his report on a review of a financial forecast is included in a registration statement filed with the SEC under the Securities Act of 1933. The proposed SOP describes the procedures an accountant should undertake between the date of his review report and the effective date of the registration statement when the report is not required to be updated under the terms of his engagement. These procedures, which are limited to reading certain documents and making certain inquiries, provide a reasonable basis for the accountant to consent to the use of his report without constituting an update of that report.

ISBN

ed82-02-10t

Publication Date

1982

Relational Format

Book

Keywords

Financial statements -- United States; Business forecasting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 1982, Feb. 10

Proposed statement of position : accountant's report on a review of a financial forecast contained in filings under federal securities statutes ;Accountant's report on a review of a financial forecast contained in filings under federal securities statutes

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