ASAE 3100 Compliance Engagements (AUASB, December 2022)
Acceptance and continuance – ASAE 3100 Compliance Engagements (AUASB, December 2022)

ASAE 3100 Compliance Engagements (AUASB, December 2022) p25-27: Paragraphs 25 to 27 Changes in terms and reports prescribed by law

If the engaging party asks to change the terms before the engagement is complete, the practitioner must be satisfied there is a reasonable justification. If law or regulation prescribes the compliance requirements or how the report is shaped and what it contains, the practitioner must assess them; if the requirements are unsuitable or users might misunderstand the report, the practitioner declines unless extra explanation in the report fixes the problem, or, where acceptance is compelled, leaves out any statement that the engagement followed ASAE 3000 or ASAE 3100.

Maintained by Gerard Blokdyk

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