There have been many prominent changes in reporting requirements over the past two years that will take effect this year and next. In this special report, we focus on some of the more significant changes to practitioners’ reports and address some of the unique considerations practitioners should be aware of when preparing reports for different circumstances to ensure compliance with the new standards.

This report covers the following types of practitioner’s reports and the related new guidance impacting them:

• Auditor’s reports
• Auditor’s reports for employee benefit plans subject to ERISA
• Agreed-upon procedures reports
• Compilation and review reports