Overall, the SMPC generally supports the approach taken and proposed changes to ISRS 4400 (Revised). It specifically supports the clarification that ISRS 4400 (Revised) applies to the performance of AUP engagements on both financial and non-financial subject matters and the intention to retain the approach whereby practitioners report on the factual results from performing an AUP engagement differentiating this from subjective findings. The SMPC agrees that considerable professional judgment will be required.