FYI Compliance Attestations Only consists of: 1. Examination 2. Agreed Upon Procedures **reviews are PROHIBITED** **Practitioner Should Request a Written Assertion from Management—If management refuses, the practitioner should withdraw from the engagement when that is permissible.** **Management's refusal to furnish the required written representations is a scope limitation sufficient to preclude an unmodified opinion and may warrant withdrawal when that is permitted; there is no alternative to obtaining the required written representations**

Definitions - Compliance with Specified Requirements: “An entity's compliance with specified laws, regulations, rules, contracts, or grants.” Material Noncompliance: “A failure to follow compliance requirements or a violation of prohibitions included in the specified requirements that results in noncompliance that is quantitatively or qualitatively material, either individually or when aggregated with other noncompliance.” **The practitioner may be engaged to report directly on the subject matter (compliance), on management's assertion about compliance, or on internal control over compliance.**