A Practical Guide to Complying With SAS No. 99’s Key Requirements.
BY THOMAS E. MCKEE
In recent years CPAs’ role
in fighting fraud has expanded and become more
complex. To help practitioners fulfill their
increased obligations under SAS no. 99, here’s a
step-by-step guide to understanding and complying
with its requirements.
ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.