AICPA SSAE No. 19: Professional standard that provides the framework for agreed-upon procedures engagements, including engagement acceptance, performance, and reporting requirements
AT-C Section 215: AICPA Professional Standards specific section dealing with Agreed-Upon Procedures Engagements, providing detailed guidance on conducting these engagements
Securities Exchange Act of 1934: Federal law that may apply if the AUP relates to SEC filings, governing securities trading and financial reporting requirements
Sarbanes-Oxley Act 2002: Federal legislation that must be considered if the client is a public company, particularly regarding internal controls and financial reporting
State Accountancy Laws: Various state-specific regulations governing accounting practices, professional conduct, and CPA licensing requirements
Industry-Specific Regulations: Sector-specific requirements that vary based on the client's industry (e.g., FINRA regulations for financial services)
Gramm-Leach-Bliley Act: Federal law governing the collection, use, and disclosure of financial information if such data is involved in the AUP
HIPAA: Healthcare privacy regulations that must be considered if the AUP involves healthcare information or healthcare organizations
State Privacy Laws: Various state-specific privacy regulations that may affect how information is handled and disclosed in the AUP
Professional Liability Laws: State-specific laws governing professional liability and insurance requirements for practitioners performing AUP engagements
