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SOP 13-2 Performing Agreed-Upon Procedures Engagements -XBRL-Formatted Information

SOP 13-2 Performing Agreed-Upon Procedures Engagements -XBRL-Formatted Information


ISBN: 978-1-940-23514-1 May 2017 80 Pages


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This product provides practitioners with guidance on performing agreed-upon procedures engagements for issuers submitting exhibits to the SEC containing eXtensible Business Reporting Language (XBRL) files. It is based on the application guidance of the principles and criteria in the exhibit of the AICPA publication Principles and Criteria for XBRL-Formatted Information.

This SOP may also be used for performing agreed-upon procedures engagements for other applications of XBRL.

This SOP supersedes SOP 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.

Introduction and Background 1

SEC Rules 1

XBRL Terminology 2

Agreed-Upon Procedures Engagements 3

Conditions for Engagement Performance 4

Agreement on and Sufficiency of Procedures 5

Subject Matter and Related Assertions 6

Establishing an Understanding With the Client 7

Nature, Timing, and Extent of Procedures 9

Responsibilities of Management 9

Responsibilities of the Practitioner 10

Procedures to Be Performed 10

Involvement of a Specialist 11

Reporting Considerations 12

Explanatory Language in the Practitioner’s Agreed-Upon Procedures Report 14

Adding Specified Parties (Nonparticipant Parties) 15

Written Representations 16

Knowledge of Matters Outside Agreed-Upon Procedures 16

Effective Date 17

Appendix A 18

Illustrative Management Assertions 18

Appendix B 19

Illustrative Engagement Letter 19

Appendix C 22

Illustrative Representation Letter 22

Appendix D 25

Illustrative Procedures and Findings 25

Appendix E 63

Illustrative Agreed-Upon Procedures Report 63

Appendix F 65

Glossary 65