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attestation report |
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57 Interpretation--The practitioner should modify the scope paragraph of the attestation report to indicate that the examination or review was "conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States. Each party in the servicing function is required to provide (by no later than March 31, 2007) both an assessment report on its full compliance with Reg AB, and an attestation report from a registered public accounting firm to concur with the servicer's compliance. Obtain an attestation report on the credit union management's report on internal controls. |
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