Overview

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.