A2 Preparation Engagements

Question 1

Preparation Engagements

Answer 1

These should be performed in accordance with SSARS.

There is no independence required for preparation engagements

Each page should a statement that indicates no assurance is provided

Considered a non attest engagement

Question 2

Control Testing

Answer 2

There is no requirement to perform control testing

Question 3

Application of SSARS

Answer 3

Standards don’t apply when there’s a litigation, personal financial plan, or submission to a tax authority