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.
This instructive white paper outlines common pitfalls in the preparation of the statement of cash flows, resources to minimize these risks, and four critical skills your staff will need as you approach necessary changes to the process.