55.         Signed certification in TRUE COPIES

 

Question:

The Record Keeping section of the ETHICS RULE states, in part:

 

 

 

The workfile must include...true copies of any written reports...

 

 

Does a true copy have to include a signature on the certification?

 

Response:

Yes, a true copy is a replica of the report sent to the client.  Any signatures that were affixed to the original report must also exist on the copy for the workfile.

 

 

 

 

 

 

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USPAP 2008–2009 Edition
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