This course provides specific guidance and exhibits for conducting attestation engagements over pro forma financial information. Pro forma financial information reflects the effects of applying significant assumptions, such as a proposed transaction, to an enterprise’s historical financial statements or information. Upon completion of this course, the user should be able to: State the uses of pro forma financial statements; Explain what is required in order for a practitioner to audit or review pro forma financial statements; Identify the objectives of examinations and reviews of pro forma financial statements; Identify the written representations that should be obtained from management as part of a pro forma financial information engagement.