Abstract
AT-C 310 applies to reports on an examination or a review of pro forma financial information and supplements the guidance in AT-C 105. This section does not apply to the third type of service engagement in the 200s section: agreed-upon procedure engagements related to pro forma financial information. Pro forma financial information presented outside the basic financial statements but within the same document where the practitioner is not engaged to report on the pro forma financial information. If the circumstances are a business combination, the document includes historical data for significant constituent parts of the combined entity. The historical financial statements on which the pro forma information is based have been audited in the case of an examination of pro forma information or reviewed in the case of a review of pro forma information by a practitioner. The report on the pro forma information and the report on historical financial information may be combined.
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