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Cover image for product 1940235146
AICPA
ISBN: 978-1-940235-14-1
Paperback
80 pages
September 2017, ©2013
This is an out of stock title.
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  • Table of Contents
  • Author Information

This product provides practitioners with guidance on performing agreed-upon procedures engagements for issuers submitting exhibits to the SEC containing eXtensible Business Reporting Language (XBRL) files. It is based on the application guidance of the principles and criteria in the exhibit of the AICPA publication Principles and Criteria for XBRL-Formatted Information.

This SOP may also be used for performing agreed-upon procedures engagements for other applications of XBRL.

This SOP supersedes SOP 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.

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