[Art Van Delay]

In my experience as an auditor, we *always* need to get an engagement letter and rep letter for any review or compilation I’ve ever worked on. However, there have been some questions that have come up in the MCQ’s here that state that engagement letters and/or rep letters are suggested but not required for reviews and compilations… can someon give me some definitive guidance here?

I started operating on that assumption (that per some MCQ’s engagement and rep letters are not required, just suggested, for reviews and compilations) and when I got a question like that on the SIM’s – I got it wrong because (as I had thought originally) they are required.