SAS 62 Section 623 Special Reports

This section applies to auditors’ reports issued in connection with the
following:
a. Financial statements that are prepared in conformity with a comprehensive
basis of accounting other than generally accepted accounting
principles (paragraphs .02 through .10)
b. Specified elements, accounts, or items of a financial statement (paragraphs
.11 through .18)
c. Compliance with aspects of contractual agreements or regulatory requirements
related to audited financial statements (paragraphs .19
through .21)
d. Financial presentations to comply with contractual agreements or regulatory
provisions (paragraphs .22 through .30)
e. Financial information presented in prescribed forms or schedules that
require a prescribed form of auditor’s reports (paragraphs .32 and
.33)