Examination, Reviews, Agreed upon Procedures, and other Attest services
RFG provides reviews, compilations, and Agreed Upon Procedures. These services may be a more cost-effective service for privately held companies that require an assurance report for external stakeholders, but do not need a full audit .
RFG’s Certified Public Accountants in the practice of public accounting will engage and issue an examination, a review, or an agreed-upon procedures report on subject matter, or an assertion about the subject matter (hereafter referred to as the assertion), that is the responsibility of another party (Client) in the form a report to be used by external stakeholders. The general, fieldwork, and reporting standards that RFG utilizes for attest engagements are set forth PCAOB Section 201, Agreed-Upon Procedures Engagements.
Depending on the scope of work of the attest engagement, the subject matter may take many forms, including the following:
• Historical or prospective performance or condition (for example, historical or prospective financial information, performance measurements, and data)
• Physical characteristics (for example, narrative descriptions, square footage of warehouses)
• Historical events (for example, the price of a market basket of goods on a certain date)
• Analyses (for example, break-even analyses)
• Behavior (for example, compliance with laws and regulations, and human resource practices)
The subject matter may be as of a point in time or for a period of time.
As with most of RFG assurance services, RFG provides you with confidence in the reviewed information that internal and external stakeholders are utilizing to make business decisions.