Special Reports


They are applicable when expressing an audit opinion and assurance 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.

Public accountants are often asked to provide assurance on an entity’s compliance with statutes, regulations and agreements.

For more information on Special reports for your business purposes, please contact Lourdes Alvarez – Professional Accountants.