An accredited person without streamlined accreditation must give the Accreditor, within 3 months after the end of the first reporting period and every second period after, an attestation statement (for unrestricted accreditation, a responsible party's statement on controls and system description made under ASAE 3150; for sponsored accreditation, a statement of compliance with Schedule 2 under any approved requirements), and, within 3 months after the end of the second reporting period and every second period after, an assurance report (under ASAE 3150 or an approved standard, report or framework for unrestricted; an assessment of capacity to comply with Schedule 2 under approved requirements for sponsored). A reporting period is the financial or calendar year the Accreditor sets; the first runs from accreditation to the end of that period, or of the next one if accreditation took effect in its last 3 months.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.