In the practice of their professions, APEGGA members rely
on various kinds of information that they themselves have
not prepared. The questions that arise in that regard are:
to what extent can they rely on such information; and what
should they do to properly accept professional responsibility
for their work?
APEGGA's Practice Standards Committee has issued a new guideline
that will help members understand their responsibilities and
obligations when using work prepared by others. The document
discusses the processes for evaluating work of others and
provides examples of due diligence for numerous categories
The complete guideline is available on here.