The American Institute of Certified Public Accountants (“AICPA”) Statement on Auditing Standards (“SAS”) No. 62, Special Reports, provides guidance for auditors’ reports on:

• Financial statements prepared in conformity with a comprehensive basis of accounting other    than accounting principles generally accepted in the United States of America
• Specified elements, accounts, or items of a financial statement
• Compliance with aspects of contractual agreements or regulatory requirements related to    audited financial statements
• Financial presentations to comply with contractual agreements or regulatory provisions
• Financial information presented in prescribed forms or schedules that require a prescribed form    auditor's report

The auditor’s report states that the financial statements are prepared in conformity with an other comprehensive basis of accounting (“OCBOA”), and restrict distribution of the reports to specified parties, including regulatory bodies and management.

Our Expertise Includes:
• OCBOA Financial Statements
• Elements, Accounts or Items of Financial Statements
• Contractual Agreements or Regulatory Requirements