A CPA is required to comply with the provisions of Statements on Standards for Attestation Engagements (SSAE) when engaged to:
a. Review management's discussion and analysis (MD&A) prepared pursuant to rules and regulations adopted by the SEC.
b. Report on financial statements that the CPA generated through the use of computer software.
c. Audit financial statements that the client prepared for use in another country.
d. Provide the client with a financial statement format that does not include dollar amounts.
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