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SOP 13-2 Performing Agreed-Upon Procedures Engagements -XBRL-Formatted Information

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SOP 13-2 Performing Agreed-Upon Procedures Engagements -XBRL-Formatted Information by Aicpa
$65.00
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Description

This product provides practitioners with guidance on performing agreed-upon procedures engagements for issuers submitting exhibits to the SEC containing eXtensible Business Reporting Language (XBRL) files. It is based on the application guidance of the principles and criteria in the exhibit of the AICPA publication Principles and Criteria for XBRL-Formatted Information. This SOP may also be used for performing agreed-upon procedures engagements for other applications of XBRL. This SOP supersedes SOP 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.

Author Biography

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
Release date NZ
May 31st, 2017
Author
Country of Publication
United States
Imprint
American Institute of Certified Public Accountants
Pages
80
Dimensions
165x228x6
ISBN-13
9781940235141
Product ID
26090664

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