The Public Company Accounting Oversight Board released guidance related to attest engagements regarding Extensible Business Reporting Language data furnished under the Securities and Exchange Commission XBRL Voluntary Financial Reporting Program on the Edgar System.

The staff questions and answers provide guidance for auditors who are engaged to report on whether the XBRL data accurately reflects the corresponding information in the official Edgar filings and address both performance and reporting matters relating to applying the board's attestation standards to those engagements.

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