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Section 9110, Agreed-upon Procedures regarding Internal Control over Financial Reporting

Ef­fec­tive date:

This Section is effective for agreed-upon procedures engagements regarding internal control over financial reporting entered into on or after May 1, 2007.


Sec­tion 9110, Agreed-upon Procedures regarding Internal Control over Financial Reporting, establishes standards and provides guidance on the public accountant's professional responsibilities in conducting an agreed-upon procedures engagement regarding internal control over financial reporting and on the form and content of the report that the public accountant issues in connection with such an engagement. This Section may also serve as guidance for engagements to perform agreed-upon procedures related to other aspects of an entity's system of internal control.

This Section does not apply to engagements to report on an entity's internal control over financial reporting to external parties who are not in a position to determine whether the agreed-upon procedures to be performed by the public accountant are sufficient and appropriate for their purposes. For guidance on such engagements, see CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information.

His­tory of Section 9110

There have been no amend­ments to Sec­tion 9110 since 2007.

Note: The above sum­mary does not in­clude de­tails of con­se­quen­tial amend­ments made as the re­sult of other pro­jects.

Amend­ments un­der con­sid­er­a­tion

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.