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{"sheet":"Instructions","index":0,"n_rows":11,"n_cols":3,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
["24130 List of A&A & Review Summary"]
[]
["Instructions"]
[]
[null,0.01,"This file combines the Illustrative List of Engagements from the Peer Review Program Section 4100, Appendix B, with a \"Review Summary\" template with formulas, to provide a dynamic approach to computing the “Review Summary” statistics to be input into PRIMA.  "]
[null,0.02,"This is an optional Practice Management toolkit file which can be used for fee projections and planning.  The \"Review Summary\" schedule must still be completed in PRIMA. "]
[null,0.03,"The data in the \"List of A&A Engagements\" tab is for illustrative purposes only and should be replaced by the firm's listing.  "]
[null,0.04,"Depending on the comprehensiveness of the firm's listing, some coding of  engagements to the column descriptions (Columns C - H) may be necessary.  "]
[null,0.05,"You or the firm should use the codes set forth in the “Codes Used in PRIMA” article in PRIMA Help at https://aicpa.org/PRIMA, to code the engagements.   They have been provided in the \"Codes Used in PRIMA\" tab for ease of use.  However, THESE CODES ARE SUBJECT TO CHANGE.  The most up-to-date codes will always be in PRIMA Help.  "]
[null,0.06,"Once the firm's coded listing is in the \"List of A&A Engagements\" tab, the next tab \"Review Summary\" should populate with the \"Review Summary\" statistics to be considered for projections/ planning/ input into PRIMA.  "]
[null,7.0000000000000007E-2,"Some modifications to the formulas or calculation results may be necessary based on the firm's practice.  The firm and peer reviewer are responsible for verifying the calculation results, and updating formulas if necessary based on the engagement population. "]

{"sheet":"List of A&A Engagements","index":1,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[[5,0,5,1],[5,8,5,9],[5,2,5,7]]}
["An Illustration of a List of Accounting and Auditing Engagements"]
[]
["***See Instructions Tab***"]
[]
[]
["From Firm",null,"Some coding of engagements may be necessary (Use \"Codes Used in PRIMA\" tab of this spreadsheet for columns C, E and F)",null,null,null,null,null,"From Firm"]
["Client Code","Period Covered","Level of Service Provided (LS)","Initial Eng.","Must-Select (MS)","Other Practice Areas/Industries (O)","Foreign Ops","Subject to SEC Independence Rules (SEC)","Name of Partner","Approx. Total Hours"]
["example 1","2021-09-30",25,"N",13,150,"N","N","White",500]
["example 2","2021-12-31",30,"Y",null,165,"N","N","Black",50]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
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[]
[]
[null,null,null,null,null,null,null,null,"Total Hours",{"$f":"SUM(J8:J31)","v":550}]
[]
[null,null,null,null,null,null,null,null,"Total # of Engagements",{"$f":"+COUNT(J8:J30)","v":2}]
[null," "]
[]
[]
[]
[" "," "]

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["Review Summary - Population and Reviewed Statistics"]
[]
["***See Instructions Tab***"]
[]
[]
["Note:  If the firm has multiple offices, provide additional information on the A&A practice and engagement selections by office."]
[]
["Reviewed Firm's Name"]
["Firm Number"]
["Review Number"]
["Peer Review Year-End"]
[]
["Description",null,"Population",null,null,"Reviewed"]
[null,null,null,"No. of",null,null,"No. of"]
[null,null,"Hrs.","Engs.",null,"Hrs.","Engs."]
["Audit Engagements:"]
["Employee Retirement Income Security \nAct (ERISA):"]
["Defined Contribution Plans (excluding 403(b) plans)",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"380\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"380\")","v":0}]
["Defined Contribution Plans¾\n(403(b) plans only)",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"383\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"383\")","v":0}]
["Defined Benefit Plans",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"390\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"390\")","v":0}]
["Health and Welfare Plans",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"400\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"400\")","v":0}]
["Employee Stock Ownership Plans (ESOP)",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"403\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"403\")","v":0}]
[]
["Carrying Broker-Dealers",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"440\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"440\")","v":0}]
["Non-Carrying Broker-Dealers",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"450\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"450\")","v":0}]
[]
["Other Audits Under Statements on Auditing Standards",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"9\",'List of A&A Engagements'!J:J)+SUMIF('List of A&A Engagements'!C:C,\"14\",'List of A&A Engagements'!J:J)+SUMIF('List of A&A Engagements'!C:C,\"25\",'List of A&A Engagements'!J:J)+SUMIF('List of A&A Engagements'!C:C,\"27\",'List of A&A Engagements'!J:J)-SUM(C18:C25)-SUM(C29:C35)-C37","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"9\")+COUNTIF('List of A&A Engagements'!C:C,\"14\")+COUNTIF('List of A&A Engagements'!C:C,\"25\")+COUNTIF('List of A&A Engagements'!C:C,\"27\")-SUM(D18:D25)-SUM(D29:D35)-D37","v":0}]
[]
["Audits Under PCAOB Standards, not covered by PCAOB permanent inspection program ",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"14\",'List of A&A Engagements'!J:J)-SUM(C24:C25)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"14\")-SUM(D24:D25)","v":0}]
["Entities subject to Securities and Exchange (SEC) Independence Rules: Other",null,{"$f":"SUMIFS('List of A&A Engagements'!J:J,'List of A&A Engagements'!C:C,\"9\",'List of A&A Engagements'!H:H,\"Y\")","v":0},{"$f":"COUNTIFS('List of A&A Engagements'!C:C,\"9\",'List of A&A Engagements'!H:H,\"Y\")","v":0}]
["FDICIA Audits of Federally Insured Depository Institutions (with more than $500 million or greater, but not more than $1 billion in beginning total assets)",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"7\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"7\")","v":0}]
["FDICIA Audits of Federally Insured Depository Institutions (with more than $1 billion in beginning total assets and required annual report on internal controls)",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"8\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"8\")","v":0}]
["Engagements Subject to Government Auditing Standards (GAS):"]
["Single Audit Engagements",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"13\",'List of A&A Engagements'!J:J)","v":500},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"13\")","v":1}]
["All Others Subject to GAS",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"5\",'List of A&A Engagements'!J:J)-SUM(C36:C37)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"5\")-SUM(D36:D37)","v":0}]
["Attestation Engagements (Examination, Review, or Agreed-upon Procedures under GAS)\nPerformance Audits\n",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"26\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"26\")","v":0}]
["Performance Audits",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"27\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"27\")","v":0}]
["Statements on Standards for Accounting and Review Services (SSARSs):"]
["Reviews",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"30\",'List of A&A Engagements'!J:J)","v":50},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"30\")","v":1}]
[]
["Compilations With Disclosures",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"40\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"40\")","v":0}]
[]
["Compilations Omit Disclosures",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"45\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"45\")","v":0}]
[]
["Preparation Engagements With Disclosures",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"50\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"50\")","v":0}]
[]
["Preparation Engagements Omit Disclosures",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"55\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"55\")","v":0}]
[]
["Statements on Standards for Attestation Engagements (SSAEs):"]
[]
["Compilations of Prospective Financial Statements\n",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"3\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"3\")","v":0}]
[]
["Examination of Service Organization Control Reports (SOC Reports):"]
["SOC 1®",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"312\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"312\")","v":0}]
["SOC 2®",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"313\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"313\")","v":0}]
["SOC 3®",null,{"$f":"+SUMIF('List of A&A Engagements'!E:E,\"314\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!E:E,\"314\")","v":0}]
[]
["Examination Engagements",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"61\",'List of A&A Engagements'!J:J)-SUM(C54:C56)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"61\")-SUM(D54:D56)","v":0}]
[]
["Review Engagements",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"62\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"62\")","v":0}]
[]
["Agreed-Upon Procedures Engagements",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"63\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"63\")","v":0}]
[]
["Attest engagements under PCAOB standards, not covered by PCAOB permanent inspection program",null,{"$f":"+SUMIF('List of A&A Engagements'!C:C,\"16\",'List of A&A Engagements'!J:J)","v":0},{"$f":"+COUNTIF('List of A&A Engagements'!C:C,\"16\")","v":0}]
[]
[]
["Total¾All Engagements",null,{"$f":"SUM(C18:C64)","v":550},{"$f":"SUM(D18:D65)","v":2},null,{"$f":"SUM(F18:F65)","v":0},{"$f":"SUM(G18:G65)","v":0}]
[]
["Percentage of Auditing and Accounting Practice Reviewed",null,null,null,null,{"$f":"F67/C67","v":0},{"$f":"G67/D67","v":0}]
[]
["Comments:"]

{"sheet":"Codes Used in PRIMA","index":3,"n_rows":91,"n_cols":4,"rows_kept":91,"cut":false,"hidden":false,"merged":[[90,1,94,3]]}
["Codes Used in PRIMA"]
[]
["***See Instructions Tab***"]
[]
[]
[null,"Level of Service"]
[]
[null,"Code","Code Description","Category"]
[null,9,"Audits Under Statements on Auditing Standards","Statements on Auditing Standards (SASs)"]
[null,25,"Financial Audits (GAS)","Government Auditing Standards (GAS)"]
[null,26,"Attestation Engagements (Examination, Review, or Agreed-upon Procedures under GAS)","Government Auditing Standards (GAS)"]
[null,27,"Performance Audits (GAS)","Government Auditing Standards (GAS)"]
[null,20,"International Standards on Auditing, Assurance Engagements and related Services (ISAs), or any other standards issued by the International Auditing and Assurance Standards Board (IAASB)","International Standards"]
[null,21,"Any other international standards on audit, assurance or related services","International Standards"]
[null,22,"Any international accounting or reporting standards (except for International Financial Reporting Standards-IFRS)","International Standards"]
[null,14,"Audits Under PCAOB Standards, not covered by PCAOB permanent inspection program ","Standards of the Public Company Accounting Oversight Board (US)"]
[null,16,"Attest engagements under PCAOB standards, not covered by PCAOB permanent inspection program","Standards of the Public Company Accounting Oversight Board (US)"]
[null,30,"Reviews of financial statements","Statements on Standards for Accounting and Review Services (SSARS)"]
[null,40,"Compilations of financial statements with disclosures","Statements on Standards for Accounting and Review Services (SSARS)"]
[null,45,"Compilations of financial statements that omit substantially all disclosures","Statements on Standards for Accounting and Review Services (SSARS)"]
[null,50,"Preparation of financial statements with disclosures (with or without disclaimer reports)","Statements on Standards for Accounting and Review Services (SSARS)"]
[null,55,"Preparation of financial statements that omit substantially all disclosures(with or without disclaimer reports)","Statements on Standards for Accounting and Review Services (SSARS)"]
[null,61,"Examination Engagements (SSAE)","Statements on Standards for Attestation Engagements (SSAEs)"]
[null,62,"Review Engagements (SSAE)","Statements on Standards for Attestation Engagements (SSAEs)"]
[null,63,"Agreed-upon Procedures Engagements (SSAE)","Statements on Standards for Attestation Engagements (SSAEs)"]
[]
[]
[null,"Must-Select/Must-Cover*"]
[]
[null,"Code","Code Description","Category"]
[null,380,"Defined Contribution Plans—Full & Ltd Scope (excluding 403(b) plans)","Employee Retirement Income Security Act (ERISA)"]
[null,383,"Defined Contribution Plans—Full & Ltd Scope (403 (b) plans only)","Employee Retirement Income Security Act (ERISA)"]
[null,390,"Defined Benefit Plans—Full & Ltd Scope","Employee Retirement Income Security Act (ERISA)"]
[null,400,"ERISA Health & Welfare Plans","Employee Retirement Income Security Act (ERISA)"]
[null,403,"ESOP Plans","Employee Retirement Income Security Act (ERISA)"]
[null,7,"FDICIA Audits of Federally Insured Depository Institutions (with more than $500 million or greater, but not more than $1 billion in beginning total assets)","Federal Deposit Insurance Corporation Improvement Act (FDICIA)"]
[null,8,"FDICIA Audits of Federally Insured Depository Institutions (with more than $1 billion in beginning total assets and required annual report on internal controls)","Federal Deposit Insurance Corporation Improvement Act (FDICIA)"]
[null,5,"Engagements Under Government Auditing Standards (Yellow Book)(Excluding OMB Single Audit Engagements)","Government Auditing Standards (Yellow Book)"]
[null,13,"OMB Single Audit Engagements Under Government Auditing Standards (Yellow Book)","Government Auditing Standards (Yellow Book)"]
[null,325,"State & Local Governments","Other Government & Compliance Engagements"]
[null,440,"Carrying Broker-Dealers","Brokers and Dealers"]
[null,450,"Non-Carrying Broker-Dealers","Brokers and Dealers"]
[null,312,"Service organizations (SOC 1® Reports)","Statement on Standards for Attestation Engagements (SSAE)"]
[null,313,"Service organizations (SOC 2® Reports)","Statement on Standards for Attestation Engagements (SSAE)"]
[null,9998,"None of the Must-Select or Must-Cover Practice Areas/Industries apply","None of the Must-Select or Must-Cover Practice Areas/Industries"]
[]
[]
[null,"Other Practice Areas and Industries*"]
[]
[null,"Code","Code Description","Category"]
[null,125,"Banks, Savings Institutions, & Credit Unions","Depository and Lending Institutions"]
[null,190,"Finance Companies","Depository and Lending Institutions"]
[null,250,"Mortgage Banking","Depository and Lending Institutions"]
[null,180,"Extractive Industries--Oil and Gas","Entities with Oil and Gas Producing Activities"]
[null,185,"Extractive Industries--Mining","Entities with Oil and Gas Producing Activities"]
[null,210,"Health Maintenance Organizations","Health Care Entities"]
[null,216,"Hospitals","Health Care Entities"]
[null,217,"Skilled Nursing, intermediate and related facilities","Health Care Entities"]
[null,218,"Other healthcare entities","Health Care Entities"]
[null,200,"Property and Casualty Insurance Co.","Insurance Companies"]
[null,240,"Life Insurance Companies","Insurance Companies"]
[null,300,"Reinsurance Companies","Insurance Companies"]
[null,230,"Investment Companies and Mutual Funds, including private equity","Investment Companies"]
[null,295,"Real Estate Investment Trusts","Investment Companies"]
[null,186,"Federal Student Financial Assistance Programs","Other Government & Compliance Engagements"]
[null,205,"Government Contractors","Other Government & Compliance Engagements"]
[null,222,"HUD Engagements Under the HUD Consolidated Audit Guide","Other Government & Compliance Engagements"]
[null,308,"Rural Utilities Service Borrowers","Other Government & Compliance Engagements"]
[null,510,"Other Federal Compliance Audit and Attestation Engagements not otherwise identified","Other Government & Compliance Engagements"]
[null,110,"Agricultural, Livestock, Forestry & Fishing","Other Industries or Practice Areas"]
[null,115,"Airlines","Other Industries or Practice Areas"]
[null,120,"Auto Dealerships","Other Industries or Practice Areas"]
[null,145,"Gaming","Other Industries or Practice Areas"]
[null,150,"Colleges and Universities","Other Industries or Practice Areas"]
[null,320,"School Districts","Other Government & Compliance Engagements"]
[null,155,"Common Interest Realty Associations","Other Industries or Practice Areas"]
[null,165,"Construction Contractors","Other Industries or Practice Areas"]
[null,195,"Franchisers","Other Industries or Practice Areas"]
[null,260,"Not-for-Profit Organizations (including voluntary health & welfare organizations)","Other Industries or Practice Areas"]
[null,268,"Personal Financial Statements","Other Industries or Practice Areas"]
[null,314,"Service Organizations (SOC 3 Reports)","Other Industries or Practice Areas"]
[null,330,"Telephone Companies","Other Industries or Practice Areas"]
[null,335,"Utilities","Other Industries or Practice Areas"]
[null,430,"CFTC Broker-Dealers","Other Industries or Practice Areas"]
[null,460,"Entities subject to Regulation Crowdfunding","Other Industries or Practice Areas"]
[null,900,"Any type of engagement that would subject the accountant to SEC independence rules","Other Industries or Practice Areas"]
[null,902,"Cyber Security engagements subject to SSAE","Other Industries or Practice Areas"]
[null,903,"System and Organization Controls (SOC for Supply Chain)","Other Industries or Practice Areas"]
[null,9999,"None of the Other Practice Areas/Industries apply","None of the Other Practice Areas/Industries"]
[]
[null,"*If a firm has a practice area or industry in the “Other Practice Areas and Industries” section in which over ten percent of their practice hours are concentrated (only including those hours related to engagements requiring a system review that are not subject to permanent inspection by the PCAOB), then this practice area or industry is a must-cover practice area or industry. For more information, see Interpretation 63-3."]

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[null,"A-133 OMB Circular No. A-133, Audits of States, Local Gov't, and NFP.Org",null,"N/A",null,"Low"]
[null,"AAG Accounting and Audit Guide",null,"Low",null,"Moderate"]
[null,"AR-C Accounting and Review Services – Clarified",null,"Medium",null,"High"]
[null,"AT Attestation Standards",null,"High",null,"N/A"]
[null,"AU-C US Auditing Standards - Clarified"]
[null,"CFR Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Guidance"]
[null,"CT FASB Accounting Standards Current Text"]
[null,"ET Code of Professional Conduct",null,"Report Type"]
[null,"FASB FASB Accounting Standards Codification"]
[null,"FDI ACT Federal Deposit Insurance Act",null,"1. Pass"]
[null,"FRFSME Financial Reporting Framework for Small- and Medium-Sized Entities",null,"3. Pass with deficiency(ies)"]
[null,"GAS Government Auditing Standards ",null,"7. Fail"]
[null,"GASB Codification of Govt'l Acctg and Financial Reporting Stds"]
[null,"GASB TB Govt'l Acctg Stds Board Technical Bulletin",null,"Reasons For System Of Quality Control Modifications"]
[null,"HUD Consolidated Audit Guide for Audits of HUD Programs",null," "]
[null,"Other (reviewer to enter description)",null,"350.  Leadership Responsibilities for Quality Within the Firm (the “Tone at the Top”)"]
[null,"PCAOB Public Company Accounting Oversight Board",null,"351.  Relevant Ethical Requirements"]
[null,"QC Quality Control",null,"352.  Engagement Performance"]
[null,"SEC Securities and Exchange Commission",null,"353.  Human Resources"]
[null,"TPA AICPA Technical Practice Aids",null,"354.  Acceptance and Continuance of Client Relationships and Specific Engagements"]
[null,null,null,"355. Monitoring "]
[]
[null,"Action Codes"]
[]
[null,"1. Report or financial statement recalled, revised, and reissued."]
[null,"2. Financial statements corrected or to be corrected in subsequent year (issuance of financial statement on subsequent period is imminent)."]
[null,"3. Omitted auditing procedure(s) performed or to be performed in subsequent engagement (performance of subsequent engagement is imminent)."]
[null,"4. Cause of independence impairment eliminated. "]
[null,"5. Unable to apply omitted procedures."]
[null,"6. Notified parties that no reliance should be placed on the report issued."]
[null,"7. Engagement letter to be prepared on subsequent engagements where a compilation report is not issued."]
[null,"8. Engagement letter on subsequent engagements to include the required descriptions or statements, or additional matters, when applicable, where a compilation report is not issued."]
[]
[null,"EXCLUDED ENGAGEMENT REASON CODES "]
[]
[null,"1. Subject of litigation "]
[null,"2. Subject of investigation by government agency"]
[null,"3. Client imposed restrictions"]
[null,"4. Other "]
[]
[null,"PracticeAreas"]
[]
[null,"2 Engagements under SSARS"]
[null,"3 Prospective Financial Information"]
[null,"5 Audits - Yellow Book"]
[null,"13 Audits - Single Audit"]
[null,"7 Audits - FDICIA"]
[null,"9 Audits - Other"]
[null,"20 International"]
[null,"11 Attest (Excluding Prospective)"]
[null,"14 Audits - Non-SEC Issuer under PCAOB Standards"]
[]
[null,"Industries"]
[]
[null,"110 Agriculture, Livestock, Forestry, and Fishing"]
[null,"115 Airlines"]
[null,"120 Auto Dealerships"]
[null,"125 Banking"]
[null,"145 Casinos"]
[null,"150 Colleges and Universities"]
[null,"155 Common Interest Realty Associations"]
[null,"165 Construction Contractors"]
[null,"175 Credit Unions"]
[null,"180 Extractive Industries - Oil and Gas"]
[null,"185 Extractive Industries - Mining"]
[null,"186 Federal Student Financial Assistance Programs"]
[null,"190 Finance Companies"]
[null,"195 Franchisors"]
[null,"200 Property and Casualty Insurance Companies"]
[null,"205 Government Contractors"]
[null,"210 Health Maintenance Organizations"]
[null,"216 Hospitals"]
[null,"217 Nursing Homes"]
[null,"222 HUD Programs"]
[null,"230 Investment Companies and Mutual Funds"]
[null,"240 Life Insurance Companies"]
[null,"250 Mortgage Banking"]
[null,"260 Not-For-Profit Organizations including Voluntary Health and Welfare Organizations"]
[null,"268 Personal Financial Statements"]
[null,"295 Real Estate Investment Trusts"]
[null,"300 Reinsurance Companies"]
[null,"308 Rural Utilities Service Borrowers"]
[null,"310 Savings and Loan Associations"]
[null,"312 Service Organizations (SOC 1 Reports)"]
[null,"313 Service Organizations (SOC 2 Reports)"]
[null,"314 Service Organizations (SOC 3 Reports)"]
[null,"320 School Districts"]
[null,"325 State and Local Government"]
[null,"330 Telephone Companies"]
[null,"335 Utilities"]
[null,"380 Defined Contribution Plans (excluding 403(b))"]
[null,"383 Defined Contribution Plans (only 403(b) plans)"]
[null,"390 Defined Benefit Plans"]
[null,"400 ERISA Health and Welfare Plans"]
[null,"403 ESOP Plans"]
[null,"405 Other ERISA Plans"]
[null,"440 Carrying Broker-Dealers"]
[null,"450 Non-Carrying Broker-Dealers"]