FYI Review Engagement - In general, the documentation should permit an experienced accountant with no prior connection to the engagement to understand the following: 1.The nature, timing, and extent of review procedures performed in compliance with the SSARSs 2. The evidence obtained from the procedures performed and Significant findings, conclusions reached, and significant professional judgments involved

Specifically, the documentation should include the following 1. The engagement letter (or other written documentation) 2. Communications with management about emphasis-of-matter or other-matter paragraph(s) in the accountant's review report 3. Communications with management and those charged with governance about significant matters during the engagement 4. Communications with other accountants associated with the financial statements of significant components 5. Any identified information that is inconsistent with the findings regarding significant matters (and how the inconsistency was addressed) 6. The representation letter obtained from management and a copy of the financial statements and the review report