A CPA who performs primary actuarial services for a nonpublic client normally is precluded from expressing an opinion on the financial statements of…
A CPA who performs primary actuarial services for a nonpublic client normally is precluded from expressing an opinion on the financial statements of that client if the A. CPA prepared an actuarial report using assumptions not approved by the client. B.Actuarial assumptions used are not in accordance with GAAS. C.Actuarial services are a major determinant of the pension expense. D.Fees for the actuarial services have […]