Because PPC's authors were involved with the AICPA task forces and committees that drafted the guidance, this Guide is able to provide unique insights on complying with the rules.
The Guide also includes:
The latest revisions to Ethics Interpretation 101-3 of Rule 101 of the Code of Professional Conduct. PPC has provided comprehensive guidance and critical new insights on applying the Interpretation to engagements for prospective financial information, which involve many unique considerations that are not found when applying it to engagements of historical financial information.
Revised sample engagement letters that provide you the wording you need to comply with today's more stringent independence requirements.
Updated and detailed guidance and examples on using Microsoft® Excel to efficiently prepare presentations of prospective financial information.
Unique considerations for real estate developers, construction contractors, start-up companies, nonprofit organizations, physicians and other health care professionals, and other specialized industries are included. Additionally, a new chapter addressing prospective engagements of health care professional was added in 2005.
Guidance on reporting in specific situations you might encounter frequently, including reporting when prospective information is presented alongside historical and budgeted information (i.e., when providing personal financial planning or budgeting services).