SOP 13-2 Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information
The AICPA issued Statement of Position (SOP) 13-2, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information. This SOP has been developed by the AICPA XBRL Assurance Task Force to provide guidance for engagements in which a practitioner performs and reports on agreed-upon procedures related to the XBRL files. It is based on the application guidance of the principles and criteria in the exhibit of Principles and Criteria for XBRL-Formatted Information for issuers submitting exhibits to the SEC containing XBRL files. This SOP supersedes SOP 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.
