The New Clarified Attestation Standards: What You Need to Know

What is an attest engagement? This webcast will introduce practitioners to the three main types of attest engagements - examinations, reviews, and agreed upon procedures. What are the requirements of an attest engagement? Risk assessment, test of controls, and reporting are among the topics that will be covered. With the completion of the Attest Clarity Project, there are changes to the format of the standards. The new standards will be issued as four sections that will supersede AT sections 20, 50, 101, and 201. This webcast will highlight the changes and review the requirements of attest engagements.


LEARNING OBJECTIVES When you complete this webcast you will be able to:

Identify changes to the attest standards due to the Attest Clarity project.

Recognize the requirements of an attest engagement.

Recognize the differences between the types of attest engagements.

Identify the required elements of the practitioner's report.



Types of attest engagements

Requirements when performing attest engagements

Changes resulting from the Attest Clarity project

Engagement Letters

Practitioner's report

Additional Information

Designed For

CPAs who require information about the new attest standards


American Institute of CPAs

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