Reminder on reports that are not in accordance with professional standards.

• Position: Accounting & auditing news - American Institute of Certified Public Accountants - Brief article

Accountants may be asked by their clients to sign a preprinted report that does not reflect the language and requirements in professional standards, or that expresses a level of assurance not warranted by the accountant's procedures. Some examples of this are a request from a client for an accountant to:

* Sign a report on client financial information included in the client's application to a state agency for professional licensure.

* Report that they have reviewed a specified element, account or item of a financial statement in accordance with statements on standards for accounting and review services (such engagements are not permitted under SSARS).

The AICPA's Audit and Attest Standards Team reminds practitioners that signing such a report is a violation of professional standards and may subject the accountant to disciplinary action from the...