This image shows a CPA case writing standard reference example from GevorgCPA.com demonstrating how to properly reference CSAE 3531 Direct Engagements to Report on Compliance as a reporting option when a firm cannot simply declare compliance with a funding agreement, covering why CSAE 3531 is a valid option given the ministries use of the term declaration suggesting assurance is required, what the report would include such as reference to the funding agreement, management and firm responsibilities, and compliance criteria, the conclusion on whether FRE is in compliance with requirements, and the choice between reasonable assurance at higher cost with more procedures or limited assurance through a review engagement, relevant to CPA PEP and CFE candidates learning how to reference assurance standards in case responses.