Issued: March 5 2002
Effective: July 1 2002
Applicability: "Performance of agreed-upon procedures regarding financial information" involves a registered accountant, upon engagement by a specified party, in performing an agreed-upon procedure concerning specified financial data or a financial statement or a complete set of financial statements and in reporting on the performed procedure and its result (Article 2).
Ministry of Finance, Practice of Independent Auditing Announcement No.9: Performance of Agreed-upon Procedures Regarding Financial Information
财政部独立审计实务公告第9号－对财务信息执行商定程序
Accountants acting on service engagement terms.
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