AU-C section 920

Professional Standards:  This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the...
Published on October 03, 2012

AICPA Technical Hotline

Article:  The AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time at 877.242.7212.
Published on May 06, 2013

Meeting Agenda and Materials for June 21-24, 2010, ASB Meeting

Meeting Materials:  Auditing Standards Board Meeting Agenda and Materials June 21-24, 2010
Published on September 21, 2012

ASB Meeting Agenda and Materials May 2011

Meeting Materials:  Meeting agenda and materials for the May 2011 ASB meeting
Published on July 15, 2011

ASB Meeting Agenda and Materials January 2011

Meeting Materials:  Meeting agenda and materials for the January 2011 ASB meeting
Published on July 15, 2011

ASB Meeting Agenda and Materials May 2013

Meeting Materials:  May 7-9, 2013 ASB Meeting
Published on April 30, 2013

Clarified Statements on Auditing Standards

Professional Standards:  Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
Published on January 15, 2013