ASAE 3100 Compliance Engagements (AUASB, December 2022) p55-59: Paragraphs 55 to 59 Assurance report content, long-form reports and other matter paragraphs

The report follows ASAE 3000 and must include the title, addressee, the level of assurance, the compliance requirements, whether the period or date is covered, a pointer to the responsible party's own statement for attestation, the criteria, any inherent limitations, a statement of responsibilities of the responsible party or evaluator and of the practitioner, a statement that the engagement followed ASAE 3100, a statement on quality management (ASQM 1 or equivalent) and independence, an informative summary of the work (with the limited assurance caveats), any use restriction, the opinion or conclusion, the basis for modification where applicable, and signature, date and location. A long-form report keeps extra information in a separate section or attachment; separate subject matters get separate sections; paragraphs that stress a particular matter, or flag some other matter, are added where required.