ACCOUNTANT’S REPORT FOR “BEGUN CONSTRUCTION” – 5 SAFE HARBOR

(REPORT TEMPLATE) INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREEDUPON PROCEDURES
1 SAMPLE REVIEW REPORT ON CONTRACTOR’S SCHEDULE INDEPENDENT ACCOUNTANT’S
ACCOUNTANT’S REPORT FOR “BEGUN CONSTRUCTION” – 5 SAFE HARBOR

ACCOUNTANT’S REPORT ON APPLYING SPECIFIED AUDITING PROCEDURES IN RESPECT
ACCOUNTANT’S REPORT RULE 9 OF THE CLIENT ACCOUNT RULES
FORMAT — 2 C CHARTERED ACCOUNTANT’S CERTIFICATE (ON LETTER

Accountant’s Report for “Begun Construction” – 5% Safe Harbor

For projects relying on the 5% safe harbor with an estimated eligible cost basis of $1 million or more, applicants must submit a report from an independent accountant on the eligible costs of the specified energy property paid or incurred by December 31, 2010. This report may be in the form of:

An Agreed-Upon Procedures (AUP) Report prepared by an independent accountant in accordance with AT Section 201, “Agreed-Upon Procedure Engagements,” of the AICPA; or
An Examination Report in accordance with AT Section 101, “Attest Engagements” (Statements on Standards for Attestation Engagements 10, as amended) of the AICPA.

Instructions and example findings for the AUP Report are provided here

For the Examination Report we will accept any format that follows AT Section 101 and includes the required information here

WHOLESALE CLIENT ACCOUNTANT’S CERTIFICATE CERTIFICATE ISSUED FOR SECTIONS

Tags: accountant’s report, construction”, report, accountant’s, “begun, harbor