The Standard for Limited Assurance Review Engagements

Addressing the Needs of SMPs

This article highlights the value of review engagements, especially to SMPs in meeting the needs of their SME clients, and explains many of the key features of International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements, released by the IAASB in September 2012. 

Related Resources

• International Standard on Review Engagements 2400 (Revised): Engagements to Review Historical Financial Statements
• SMP Resources and Tools
• Links to Implementation Resources
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