[Anonymous]

How do you know when to put the paragraph before or after the opinion paragraph?

Thanks again,

da tax man

[mla1169]

If it changes the opinion it goes before, if the opinion is unchanged but needs explanation it goes after. Hope that helps!

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[mla1169]

If it changes the opinion it goes before, if the opinion is unchanged but needs explanation it goes after. Hope that helps!

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[jeff]

Jerks (Qualified/Adverse) like to have the last word (Opinion)

Scope

Explanatory

Opinion

Nice guys explain themselves … Qualified w/ Emphasis

Scope

Opinion

Explanatory

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[MICPA87]

From what I understand this is mostly true, unless you are emphasizing a matter on a set of F/S given an unqualified opinion: the paragraph can go before or after under US Standards, but most go after according to International Standards.

FAR(11/14/11)- 92
AUD(01/04/12)- 91
REG(05/30/12)- 93
BEC(07/21/12)- 88

CPA - Michigan

[Author]

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