AICPA Statements of Position (SOPs), available full-text at the links below from the University of Mississippi

University of Mississippi

The University of Mississippi, also known as Ole Miss, is a public, coeducational research university located in Oxford, Mississippi. Founded in 1844, the school is composed of the main campus in Oxford, four branch campuses located in Booneville, Grenada, Tupelo, and Southaven as well as the...

's Library Digital Collections with the permission of the American Institute of Certified Public Accountants

American Institute of Certified Public Accountants

Founded in 1887, the American Institute of Certified Public Accountants is the national professional organization of Certified Public Accountants in the United States, with more than 370,000 CPA members in 128 countries in business and industry, public practice, government, education, student...

 (AICPA), were issued by the AICPA's Accounting Standards Division from 1974 to 2009. The SOPs were meant to influence the development of accounting standards and to propose revisions to the AICPA's Audit and Accounting Guide (AAGs) series.

Those SOPs dealing with accounting standards have been superseded by the FASB's

Financial Accounting Standards Board

The Financial Accounting Standards Board is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles within the United States in the public's interest...

 Accounting Standards Codification.

Audit and Attest SOPs were issued to revise or supplement the AICPA's Audit and Accounting Guides, provide implementation guidance for specific types of audit and attest engagements, and guidance in specialized areas of audit and attest. These SOPs have the same authority as the AAGs.

The full-text in the list below links to reproductions of SOPs as originally issued. Revisions, deletions, and status changes are recorded in the annual AICPA publication Technical Practice Aids which began in 1977.

List of Statements of Position

No.	|Issued on
74-1	Contingencies arising from energy shortages	1974 January 24
74-1	Accounting for research and development Research and development The phrase research and development , according to the Organization for Economic Co-operation and Development, refers to "creative work undertaken on a systematic basis in order to increase the stock of knowledge, including knowledge of man, culture and society, and the use of this stock of...  and similar costs full-text	1974 February 28
74-2	Disclosure in annual stockholder reports; comments on Securities Exchange Act Securities Exchange Act of 1934 The Securities Exchange Act of 1934 , , codified at et seq., is a law governing the secondary trading of securities in the United States of America. It was a sweeping piece of legislation...  release no. 10591 full-text	1974 March 7
74-3	Reporting the effects of general price-level changes in financial statements full-text	1974 April 5
74-4	Accounting for future losses full-text	1974 April 25
74-5	Accounting for foreign currency translation, May 17, 1974 full-text	1974 April 25
74-6	Recognition of profit on sales of receivables Receivables Receivables may refer to the amount due from individuals and companies. Receivables are claims that are expected to be collected in cash. These are frequently classified as:...  with recourse full-text	1974 June 14
74-8	Financial accounting and reporting by colleges and universities	1974 August 31
74-9	Conceptual framework for accounting and reporting full-text	1974 August 31
74-10	Accounting for leases full-text	1974 October 11
74-11	Financial accounting and reporting by face-amount certificate companies Face-amount certificate company A face-amount certificate company is an investment company which offers an Investment Certificate as defined by the Investment Company Act of 1940....  full-text	1974 December 10
74-12	Accounting practices in the mortgage bank Mortgage bank A Mortgage bank specializes in originating and/or servicing mortgage loans.A mortgage bank is a state-licensed banking entity that makes mortgage loans directly to consumers... ing industry	1974 December 30
75-1	Revenue recognition when right of return Right of return The term right of return refers to a principle of international law, codified in the Universal Declaration of Human Rights and the International Covenant on Civil and Political Rights, giving any person the right to return to, and re-enter, his or her country of origin...  exists	1975
75-2	Accounting practices of real estate investment trust Real estate investment trust A real estate investment trust or REIT is a tax designation for a corporate entity investing in real estate. The purpose of this designation is to reduce or eliminate corporate tax. In return, REITs are required to distribute 90% of their taxable income into the hands of investors... s full-text	1975 June 27
75-3	Accrual of revenues and expenditures by state and local governmental units full-text	1975 July 31
75-4	Presentation and disclosure of financial forecasts full-text	1975 August
75-5	Accounting practices in the broadcasting industry full-text	1975 December 29
75-6	Questions concerning profit recognition on sales of real estate full-text	1975 December 29
76-1	Accounting practices in the record and music industry full-text	1976 August 25
76-2	Accounting for origination costs and loan and commitment fees in the mortgage banking industry full-text	1976 August 25
76-3	Accounting practices for certain Employee Stock Ownership Plans full-text	1976 December 20
77-1	Financial accounting and reporting by investment companies, April 15, 1977 full-text	1977 April 15
77-2	Accounting for interfund transfers of state and local government units full-text	1977 September 1
78-1	Accounting by hospitals for certain marketable equity securities full-text	1978 May 1
78-2	Accounting practices of real estate investment trusts : proposal to Financial Accounting Standards Board to amend Statement of position 75-2 full-text	1978 May 12
78-3	Accounting for costs to sell and rent, and initial rental operations of, real estate Real estate In general use, esp. North American, 'real estate' is taken to mean "Property consisting of land and the buildings on it, along with its natural resources such as crops, minerals, or water; immovable property of this nature; an interest vested in this; an item of real property; buildings or...  projects full-text	1978 June 30
78-4	Application of the deposit, installment, and cost recovery methods in accounting for sales of real estate full-text	1978 June 30
78-5	Accounting for advance refundings of tax-exempt debt, June 30, 1978 full-text	1978 June 30
78-6	Accounting for property Property insurance Property insurance provides protection against most risks to property, such as fire, theft and some weather damage. This includes specialized forms of insurance such as fire insurance, flood insurance, earthquake insurance, home insurance or boiler insurance. Property is insured in two main...  and liability insurance Liability insurance Liability insurance is a part of the general insurance system of risk financing to protect the purchaser from the risks of liabilities imposed by lawsuits and similar claims. It protects the insured in the event he or she is sued for claims that come within the coverage of the insurance policy...  companies; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of fire and casualty insurance Casualty insurance Casualty insurance, often equated to liability insurance, is used to describe an area of insurance not directly concerned with life insurance, health insurance, or property insurance. It is mainly used to describe the liability coverage of an individual or organization's for negligent acts or...  companies full-text	1978 July 28
78-7	Financial accounting and reporting by hospitals operated by a governmental unit, July 31, 1978; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of state and local governmental units full-text	1978 July 31
78-8	Accounting for product financing arrangements, Dec. 26, 1978 full-text	1978 December 26
78-9	Accounting for investments in real estate ventures, December 29, 1978 full-text	1978 December 29
78-10	Accounting principles and reporting practices for certain nonprofit organization Nonprofit organization Nonprofit organization is neither a legal nor technical definition but generally refers to an organization that uses surplus revenues to achieve its goals, rather than distributing them as profit or dividends... s full-text	1978 December 31
79-1	Accounting for municipal bond Municipal bond A municipal bond is a bond issued by a city or other local government, or their agencies. Potential issuers of municipal bonds includes cities, counties, redevelopment agencies, special-purpose districts, school districts, public utility districts, publicly owned airports and seaports, and any...  funds; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of investment companies full-text	1979 January 15
79-2	Accounting by cable television Cable television Cable television is a system of providing television programs to consumers via radio frequency signals transmitted to televisions through coaxial cables or digital light pulses through fixed optical fibers located on the subscriber's property, much like the over-the-air method used in traditional...  companies full-text	1979 March 12
79-3	Accounting for investments of stock life insurance Life insurance Life insurance is a contract between an insurance policy holder and an insurer, where the insurer promises to pay a designated beneficiary a sum of money upon the death of the insured person. Depending on the contract, other events such as terminal illness or critical illness may also trigger...  companies; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide: Audits of stock life insurance companies full-text	1979 March 23
79-4	Accounting for motion picture films; proposal to the Financial Accounting Standards Board to amend AICPA industry accounting guide Accounting for motion picture films full-text	1979 March 26
80-1	Accounting for title insurance companies full-text	1980 January 31
80-2	Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental units full-text	1980 June 30
80-3	Accounting for real estate acquisition, development, and construction Construction In the fields of architecture and civil engineering, construction is a process that consists of the building or assembling of infrastructure. Far from being a single activity, large scale construction is a feat of human multitasking...  costs full-text	1980 December 22
81-1	Accounting for performance of construction-type and certain production-type contracts full-text	1981 July 15
81-2	Reporting practices concerning hospital-related organizations; August 1, 1981 : proposal to the Financial Accounting Standards Board to amend AICPA Industry audit guide, "Hospital audit guide." full-text	1981 August 1
82-1	Accounting and financial reporting for personal financial statements; an amendment to AICPA industry audit guide, Audits of personal financial statements full-text	1982 October 1
83-1	Reporting by banks of investment securities Investment Securities Investment Securities is a legal concept enshrined into Article 8 of the Uniform Commercial Code . The ownership aspects concerning securities are governed in the United States by Article 8 of the UCC....  gains or losses, December 31, 1983; amendment to AICPA industry audit guide Audits of banks full-text	1983 December 31
85-1	Financial reporting by not-for-profit health care entities for tax-exempt debt and certain funds whose use is limited; amendment to AICPA industry audit guide, Hospital audit guide full-text	1985 January 1
85-2	Accounting for dollar repurchase, dollar reverse repurchase agreements by sellers-borrowers; amendment to AICPA audit and accounting guide, Savings and loan associations full-text	1985 January 1
85-3	Accounting by agricultural producers and agricultural cooperatives full-text	1985 April 30
86-1	Reporting repurchase-reverse repurchase agreements and mortgage-backed certificates by savings and loan association Savings and loan association A savings and loan association , also known as a thrift, is a financial institution that specializes in accepting savings deposits and making mortgage and other loans... s; amendment to AICPA audit and accounting guide, Savings and loan associations full-text	1986 September 30
87-1	Accounting for asserted and unasserted medical malpractice Medical malpractice Medical malpractice is professional negligence by act or omission by a health care provider in which the treatment provided falls below the accepted standard of practice in the medical community and causes injury or death to the patient, with most cases involving medical error. Standards and...  claims of health care provider Health care provider A health care provider is an individual or an institution that provides preventive, curative, promotional or rehabilitative health care services in a systematic way to individuals, families or communities.... s and related issues full-text	1987 March 16
87-2	Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal full-text	1987 August 21
88-1	Accounting for developmental and preoperating costs, purchases, and exchanges of take-off and landing slots, and airframe modifications; September 30, 1988 amendment to AICPA industry audit guide, Audits of airlines full-text	1988 September 30
88-2	Illustrative auditor's reports on financial statements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financial statements, December 15, 1988 full-text	1988 December 15
89-1	Reports on audited financial statements of brokers and dealers in securities; amendment to AICPA audit and accounting guide Audits of brokers and dealers in securities full-text	1989 January
89-2	Reports on audited financial statements of investment companies : amendment to AICPA audit and accounting guide Audits of investment companies full-text	1989 January
89-3	Questions concerning accountants' services on prospective financial statements full-text	1989 April 25
89-4	Reports on the internal control structure in audits of brokers and dealers in securities full-text	1989 April 27
89-5	Financial accounting and reporting by providers of prepaid health care services full-text	1989 May 8
89-6	Auditor's reports in audits of state and local governmental units; August 11, 1989, amendment to AICPA audit and accounting guide Audits of state and local governmental units full-text	1989 August 11
90-1	Accountants' services on prospective financial statements for internal use only and partial presentations full-text	1990 January 5
90-2	Report on the internal control structure in audits of futures commission merchants; February 12, 1990, amendment to AICPA audit and accounting guide, Audits of brokers and dealers in securities full-text	1990 February 12
90-3	Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position; February 13, 1990 amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations full-text	1990 February 13
90-4	Auditors' reports under U.S. Department of Housing and Urban Development's Audit guide for mortgagors having HUD insured or Secretary held multifamily mortgages full-text	1990 February 23
90-5	Inquiries of representatives of financial institution regulatory agencies,August 31, 1990; amendment to AICPA industry audit guide, Audits of banks, AICPA audit and accounting guide, Audits of credit unions, and AICPA audit and accounting guide, Savings and loan associations full-text	1990 August 31
90-6	Directors' examinations of banks, September 17, 1990; amendment to AICPA industry audit guide, Audits of Banks full-text	1990 September 17
90-7	Financial reporting by entities in reorganization under the bankruptcy code full-text	1990 November 19
90-8	Financial accounting and reporting by continuing care retirement communities, November 28, 1990; amendment to AICPA audit and accounting guide Audits of providers of health care services full-text	1990 November 28
90-9	Auditor's consideration of the internal control structure used in administering federal financial assistance programs under the Single Audit Act, November 28, 1990; amendment to AICPA audit and accounting guide, Audits of state and local governmental units, and supersession of SOP 89-6, example 26 full-text	1990 November 28
90-10	Reports on audited financial statements of property and liability insurance companies, November 30, 1990; amendment to AICPA audit and accounting guide Audits of property and liability insurance companies full-text	1990 November 30
90-10	Reports on audited financial statements of property and liability insurance companies, November 30, 1990; amendment to AICPA audit and accounting guide Audits of property and liability insurance companies full-text	1990 November 30
90-11	Disclosure of certain information by financial institutions about debt securities held as assets, November 30, 1990; amendment to AICPA audit and accounting guides Audits of banks, Audits of credit unions, Audits of finance companies (including independent and captive financing activities of other companies), Audits of property and liability insurance companies, Savings and loan associations, and Audits of stock life insurance companies full-text	1990 November 30
91-1	Software revenue recognition full-text	1991 December 12
92-1	Accounting for real estate syndication income full-text	1992 February 6
92-2	Questions and answers on the term reasonably objective basis and other issues affecting prospective financial statements, February 10, 1992; amendment to AICPA Guide for prospective financial statements full-text	1992 February 10
92-3	Accounting for foreclosed assets full-text	1992 April 28
92-4	Auditing insurance entities' loss reserves, May 29, 1992; supplement to AICPA Audit and accounting guide, Audits of property and liability insurance companies full-text	1992 May 29
92-5	Accounting for foreign property and liability reinsurance, June 1, 1992; supplement to AICPA Audit and accounting guide : Audits of property and liability insurance companies full-text	1992 June 1
92-6	Accounting and reporting by health and welfare benefit plans, August 3, 1992; amendment to AICPA audit and accounting guide, Audit of employee benefit plans full-text	1992 August 3
92-7	Audits of state and local governmental entities receiving federal financial assistance; supplement to AICPA Audit and accounting guide, Audits of state and local governmental units full-text	1992 September 23
92-8	Auditing property/casualty insurance entities' statutory financial statements; applying certain requirements of the NAIC annual statement instructions full-text	1992 October 26
92-9	Audits of not-for-profit organizations receiving federal awards; amendment to AICPA audit and accounting guides, Audits of providers of health care services, Audits of voluntary health and welfare organizations, Audits of colleges and universities, and Audits of certain nonprofit organizations full-text	1992 December 28
92-9 revision	Audits of not-for-profit organizations receiving federal awards, with conforming changes as of December 18, 1995, resulting from the issuance of Government auditing standards: 1994 revision, and Statement on auditing standards no. 74, Compliance auditing considerations in audits of governmental entities and recipients of governmental financial assistance full-text	1995 December 18
93-1	Financial accounting and reporting for high-yield debt securities by investment companies, January 28, 1993; amendment to AICPA Audit and accounting guide, Audits of investment companies full-text	1993 January 28
93-2	Determination, disclosure, and financial statement presentation of income, capital gain Capital gain A capital gain is a profit that results from investments into a capital asset, such as stocks, bonds or real estate, which exceeds the purchase price. It is the difference between a higher selling price and a lower purchase price, resulting in a financial gain for the investor... , and return of capital distributions by investment companies, February 1, 1993; amendment to AICPA audit and accounting guide, Audits of investment companies full-text	1993 February 1
93-3	Rescission of Accounting Principles Board statements full-text	1993 February 1
93-4	Foreign currency accounting and financial statement presentation for investment companies, April 22, 1993; amendment to AICPA Audit and accounting guide, Audits of investment companies full-text	1993 April 22
93-5	Reporting on required supplementary information accompanying compiled or reviewed financial statements of common interest realty associations, April 23, 1993; amendment to AICPA audit and accounting guide, Common interest realty associations full-text	1993 April 23
93-6	Employers' accounting for employee stock ownership plans	1993 November 22
93-7	Reporting on advertising Advertising Advertising is a form of communication used to persuade an audience to take some action with respect to products, ideas, or services. Most commonly, the desired result is to drive consumer behavior with respect to a commercial offering, although political and ideological advertising is also common...  costs full-text	1993 December 29
93-8	Auditor's consideration of regulatory risk-based capital for life insurance enterprises full-text	1993 December 29
94-1	Inquiries of state insurance regulators; amendment to AICPA Audit and accounting guide Audits of property and liability insurance companies and AICPA industry audit guide Audits of stock life insurance companies full-text	1994 April 20
94-2	Application of the requirements of accounting research bulletins, opinions of the Accounting Principles Board, and statements and interpretations of the Financial Accounting Standards Board to not-for-profit organizations full-text	1994 September 2
94-3	Reporting of related entities by not-for-profit organizations; amendment to AICPA industry audit guides, Audits of voluntary health and welfare organizations and Audits of colleges and universities, AICPA audit and accounting guide, Audits of certain nonprofit organizations, and SOP 78-10, Accounting principles and reporting practices for certain nonprofit organizations full-text	1994 September 2
94-4	Reporting of investment contracts held by health and welfare benefit plans and defined-contribution pension plans, September 23, 1994; amendment to AICPA Audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plans full-text	1994 September 23
94-5	Disclosures of certain matters in the financial statements of insurance enterprises full-text	1994 December 15
94-6	Disclosure of certain significant risks and uncertainties full-text	1994 December 30
95-1	Accounting for certain insurance activities of mutual life insurance enterprises full-text	1995 January 18
95-2	Financial reporting by nonpublic investment partnerships full-text	1995 May 19
95-3	Accounting for certain distribution costs of investment companies; amendment to AICPA audit and accounting guide, Audit of investment companies full-text	1995 July 28
95-4	Letters for state insurance regulators to comply with the NAIC Model Audit Rule full-text	1995 November 3
95-5	Auditor's reporting on statutory financial statements of insurance enterprises; supersedes Statement of position 90-10, Reports on audited financial statements of property and liability insurance companies, and amends AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies full-text	1995 December 21
96-1	Environmental remediation liabilities, including auditing guidance	1996 October 10
97-1	Accounting by participating mortgage loan borrowers full-text	1997 May 9
97-2	Software revenue recognition full-text	1997 October 27
97-3	Accounting by insurance and other enterprises for insurance-related assessments full-text	1997 December 10
98-1	Accounting for the costs of computer software Computer software Computer software, or just software, is a collection of computer programs and related data that provide the instructions for telling a computer what to do and how to do it....  developed or obtained for internal use full-text	1998 March 4
98-2	Accounting for costs of activities of not-for-profit organizations and state and local governmental entities that include fund raising; amendment to AICPA audit and accounting guides Health care organizations, Not-for-profit organizations, and Audits of state and local governmental units full-text	1998 March 11
98-3	Audits of states, local governments, and not-for-profit organizations receiving federal awards full-text	1998 March 17
98-4	Deferral of the effective date of a provision of SOP 97-2, Software revenue recognition full-text	1998 March 31
98-5	Reporting on the costs of start-up activities full-text	1998 April 3
98-6	Reporting on management's assessment pursuant to the life insurance ethical market conduct program of the Insurance Marketplace Standards Association full-text	1998 April 9
98-7	Deposit accounting : accounting for insurance and reinsurance contracts that do not transfer insurance risk full-text	1998 October 19
98-8	Engagements to perform year 2000 agreed-upon procedures attestation engagements pursuant to rule 17a-5 of the Securities Exchange Act of 1934, rule 17Ad-18 of the Securities Exchange Act of 1934, and advisories no. 17-98 and no. 40-98 of the Commodity Futures Trading Commission Commodity Futures Trading Commission The U.S. Commodity Futures Trading Commission is an independent agency of the United States government that regulates futures and option markets....  full-text	1998 November 16
98-9	Modification of SOP 97-2, Software revenue recognition Revenue recognition The revenue recognition principle is a cornerstone of accrual accounting together with matching principle. They both determine the accounting period, in which revenues and expenses are recognized... , with respect to certain transactions full-text	1998 December 22
99-1	Guidance to practitioners in conducting and reporting on an agreed-upon procedures engagement to assist management in evaluating the effectiveness of its corporate compliance program full-text	1999 May 21
99-2	Accounting for and reporting of postretirement medical benefit (401(h)) features of defined benefit pension plans; amendment to the AICPA audit and accounting guide, Audits of employee benefit plans full-text	1999 July 28
99-3	Accounting for and reporting of certain defined contribution plan investments and other disclosure matters; amendment to the AICPA audit and accounting guide, Audits of employee benefit plansfull-text	1999 September 15
00-1	Auditing health care third-party revenues and related receivables	2000 March 10
00-2	Accounting by producers or distributors of films	2000 June 12
00-3	Accounting by insurance enterprises for demutualization Demutualization Demutualization is the process by which a customer-owned mutual organization or co-operative changes legal form to a joint stock company. It is sometimes called stocking or privatization. As part of the demutualization process, members of a mutual usually receive a "windfall" payout, in the form... s and formations of mutual insurance holding companies and for certain long-duration participating contracts	2000 December 15
01-1	Amendment to scope of Statement of position 95-2, Financial reporting by nonpublic investment partnerships, to include commodity pools	2001 March 27
01-2	Accounting and reporting by health and welfare benefit plans; amendment to AICPA audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plans	2001 April 20
01-3	Performing agreed-upon procedures engagements that address internal control over derivative transactions by the New York State insurance law	2001 June 15
01-4	Reporting pursuant to the Association for Investment Management and Research performance presentation standards	2001 November 13
01-5	Amendments to specific AICPA pronouncements for changes related to the NAIC codification	2001 December 14
01-6	Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others	2001 December 26
02-1	Performing agreed-upon procedures engagements that address annual claims prompt payment reports as required by the New Jersey New Jersey New Jersey is a state in the Northeastern and Middle Atlantic regions of the United States. , its population was 8,791,894. It is bordered on the north and east by the state of New York, on the southeast and south by the Atlantic Ocean, on the west by Pennsylvania and on the southwest by Delaware...  administrative code	2002 May 23
02-2	Accounting for derivative instruments and hedging activities by not-for-profit health care organizations, and clarification of the performance indicator	2002 December 27
03-1	Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate accounts	2003 July 7
03-2	Attest engagements on greenhouse gas emissions information	2003 September 22
03-3	Accounting for certain loans or debt securities acquired in a transfer	2003 December 12
03-4	Reporting financial highlights and schedule of investments by nonregistered investment partnerships : an amendment to the audit and accounting guide audits of investment companies and AICPA statement of position 95-2, financial reporting by nonpublic investment partnerships	2003 December 29
03-5	Financial highlights of separate accounts : an amendment to the audit and accounting guide audits of investment companies	2003 December 29
04-1	Auditing the statement of social insurance	2004 November 22
04-2	Accounting for real estate time-sharing transactions	2004 December 9
05-1	Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts	2005 September 19
06-1	Reporting pursuant to the Global Investment Performance Standards	2006 April 6
07-1	Clarification of the scope of the audit and accounting guide investment companies and accounting by parent companies and equity method investor for investments in investment companies	2007 June 11
07-2	Attestation engagements that address specified compliance control objectives and related controls at entities that provide services to investment companies, investment advisers, or other service providers	2007 October 15
09-1	Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data	2009 April

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