Statements of Position



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The proposed statement on MAS (Management Advisory Services) engagements provides guidance on the application of the MAS standards on professional competence, planning and supervision, sufficient relevant data, the role of the practitioner, the understanding with the client, client benefit, and communication of results. The proposed statement on MAS consultations proivides guidance on the application of the general standards on due professional care, planning and supervision, and sufficient relevant data. It proposes that the four technical standards established for MAS engagements in SSMAS no. 1 be made applicable to MAS consultations.

Publication Date


Relational Format



Business consultants; Management; Accounting firms


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Proposed statements on standards for management advisory services : MAS engagements and MAS consultations ;MAS engagements and MAS consultations; Exposure draft (American Institute of Certified Public Accountants), 1982, Mar. 30



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