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Personal Financial Statements Peer Review Issues

Oct 20, 2015 · 293.3 KB Download

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In this report, we continue our analysis of MFCs (Matters for Further Consideration) in the Peer Review Information System Manager (PRISM) peer review database by examining MFCs pertaining to personal financial statements. While personal financial statement engagements are typically lower frequency engagements for most firms, we found MFCs pertaining to engagements on personal financial statements to occur with a relatively high frequency based on citations to FASB Accounting Standards Codification (FASB ASC) 274, Personal Financial Statements. We will detail common findings identified in peer reviews related to personal financial statements and we will discuss the authoritative guidance pertaining to these findings.

Download the CPEA report - October 2015 - Personal Financial Statements Peer Review Issues

File name: CPEA report - October 2015 - Personal Financial Statements Peer Review Issues.pdf

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