- When will the clarified audit standards be effective?
- Most of the standards will be effective for audits of financial statements for periods ending on or after December 15, 2012. However, there are a few exceptions
- How can I acces the new clarified audit standards?
- A summary of the clarified standards, issued as SAS Nos. 122-124, are available for free on our Audit and Attest Standards pages
under the Research tab. You can also visit the CPA2Biz
online store to order a copy of SAS Nos. 122-124.