FYI - SSAEs - Statement on Standards and Attestation Engagements Under the Clarified Statements on Standards for Attestation Engagements (SSAEs) — The accountant may be engaged to perform an “examination” or an “agreed-upon procedures engagement” on prospective financial information (Pro Forma) (again, a review of prospective financial information is not permitted under the SSAEs).

1. Examination engagements—An examination results in a positive expression of opinion (similar to an audit report) focusing on the preparation of the prospective information and management's underlying assumptions; an examination report on a forecast is allowed to be issued for general distribution (but any report on a projection should have restricted distribution). 2. Agreed-upon procedures engagements—Any agreed-upon procedures report must be restricted to the specified users who take responsibility for the sufficiency of the procedures for their purposes; assurance is provided in the form of “procedures” and “findings”.