Section 5800, Special Reports — Introduction [Superseded]

Ef­fec­tive date:

Applies to reports issued on or after August 1, 1979  


Section 5800, Special Reports – Introduction, and Section 5815, Auditor’s Reports on Compliance with Agreements, Statutes and Regulations, do not deal with reports on financial statements. They are applicable when expressing an audit opinion on compliance with agreements, statutes and regulations. The Recommendations apply regardless of the report format. Because of the variety of circumstances encountered, it may be necessary to prepare a special report which is not precisely covered by an individual Section or to prepare a single report which encompasses more than one of the particular types of reports dealt with in these Sections. In such situations, professional judgment will be necessary in applying the Recommendations in these Sections.

Guidance on a related service, reporting results of applying specified auditing procedures to financial information other than financial statements, is provided in Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements.

His­tory of Sec­tion 5800




March 2018


CSAE 3530, Attestation Engagements to Report on Compliance, and CSAE 3531, Direct Engagements to Report on Compliance, issued, replacing Sections 5800, 5815 and 8600.

CSAE 3530 and CSAE 3531 are effective for practitioner's reports dated on or after April 1, 2019.

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

  • None

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