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The agreement specifies services under an attached Statement of Work, including agreed-upon procedures engagement requirements aligned with AICPA standards and reporting of findings. 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This Agreement sets forth the terms and conditions by which the Firm will, on behalf of the State Bar, perform attestation services of California licensees, limited liability partnerships, and/or law corporations registered with the State Bar. The State Bar and the Firm are sometimes referred to individually as a “Party,” and collectively as the “Parties.”  \nRECITALS  \nWHEREAS, the State Bar wishes to recognize a Certified Public Accounting Firm as eligible to provide attestation services described below, pursuant to California Rule of Court 9 .8.5, and upon the terms and conditions hereinafter set forth.  \nWHEREAS, the Firm agrees its agents will adhere to these standards in providing such services.  \nNOW, THEREFORE, in consideration of covenants and agreements herein, and for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereto, intending to be legally bound, agree as follows:  \nARTICLE 1-SERVICES  \n1.1.  Services. The Firm agrees to perform the services described in the Statement of Work, attached hereto as Attachment A (collectively referred to as “Services”) to the reasonable satisfaction of an individual designated by the State Bar, who at this time is [INSERT THE NAME](“Authorized Representative”) .  \n1.2. Agreed Upon Procedures Engagement. The Firm agrees to perform an engagement in accordance with the attestation standards for agreed upon procedures (“AUP”) engagements established by the American Institute of Certified Public Accountants (“AICPA”) . The scope, nature, and timing of the AUP engagement shall be as mutually agreed upon by the State Bar and the Firm in the written Statement of Work (“SOW”) . The Firm shall provide the State Bar with a report of findings resulting from the AUP engagement, which shall include the procedures performed, the findings, and any exceptions noted. The State Bar shall be responsible for determining the sufficiency and appropriateness of the procedures and the report for its  \npurposes. The Firm represents and warrants that it possesses the requisite expertise, qualifications, and resources to perform the AUP engagement in compliance with the applicable standards and professional guidelines. If the Firm is unable to complete an AUP engagement and report on findings, the Firm will report in writing the reasons for being unable to complete an AUP engagement.  \n1.3. Approved CPA Firm Requirements. Throughout the Term of this Agreement, as defined in section 2. 1, any approved Firm providing Services is required to maintain all requirements of approval by the State Bar. Should the Firm fail to meet any of these requirements and no longer qualify as an approved firm, the Firm must inform the State Bar within 10 days of no longer meeting the required conditions.  \n1.4.  Change Orders. The Parties agree that either Party may request reasonable changes to the scope of the Services, project schedule or timeline, or any other Firm obligations under this Agreement after the Effective Date by submitting a written request (“Change Order Proposal”) to the other Party. Any acceptance of a Change Order Proposal must be in writing and executed by the Parties, and such written and executed instrument (“Change Order Amendment”) will state the Parties’ mutual agreement to enter into such Change Order Amendment to this Agreement. The Firm shall not proceed with any changes to its obligations unless first documented in a Change Order Amendment executed in writing by both Part","cbCaiq1J8j3Q8nB8","https://ap.wps.com/l/cbCaiq1J8j3Q8nB8","pdf",723544,28,"English","# ARTICLE 1 - SERVICES\n## Services\n## Agreed Upon Procedures Engagement\n## Approved CPA Firm Requirements\n## Change Orders\n# ARTICLE 2 - TERM OF AGREEMENT\n## Term\n## Extension of Term\n# ARTICLE 3 - RELATIONSHIP OF THE PARTIES\n## Independent Contractor","[{\"question\":\"What services does the accounting firm provide under the agreement?\",\"answer\":\"The firm performs attestation services on behalf of the State Bar as described in the attached Statement of Work (Attachment A).\"},{\"question\":\"How is the agreed-upon procedures (AUP) engagement performed and reported?\",\"answer\":\"The firm conducts the AUP engagement according to AICPA standards and provides a report of findings that includes procedures performed, findings, and noted exceptions.\"},{\"question\":\"What are the agreement term dates and how can the term be extended?\",\"answer\":\"The agreement begins July 1, 2025 and continues through June 30, 2026. Extensions require a mutual written agreement between the firm and the State Bar.\"}]","CA-State-Bar-CPA-Firm-Agreement-SOW-and-Qualifications-2025 | PDF",10]