SAS No. 115 Toolkit - PCPS Members

Toolkit:  The SAS No. 115 toolkit provides guidance on the implementation of SAS No. 115 and tools to assist you in educating and communicating the impact of SAS No. 115 with your clients...
Published on February 22, 2013

Summary of Findings - SAS 115

Template:  SAS No. 115, which superseded SAS No. 112, establishes standards and provides guidance on communicating matters related to an entity's internal control over financial reporting identified in an audit of...
Published on April 03, 2013

SAS No. 115 Educate Your Client Communication Letter

Sample Letter:  This template document is designed for practitioners to update and educate each client directly on the new SAS No. 115 requirements
Published on April 03, 2013

SAS No. 115 Client Newsletter or Web Site Template

Template:  The template is designed for you to use to communicate the impact of SAS No. 115 to your clients via your firm’s client newsletter, your web site and other marketing communications
Published on April 03, 2013

The Effects of SAS No. 115

Presentation:  This presentation provides an overview of SAS No. 115, the impact to a client’s audit, and definitions and examples of significant deficiencies and material weaknesses
Published on April 07, 2010

Frequently Asked Questions

FAQ:  The FAQs document is intended to address the most common practitioner questions related to applying SAS No. 115. In addition, it provides links to additional resources that may help you in understanding and applying SAS No. 115
Published on July 13, 2010

Client Communication on Deficiencies

Sample Letter:  This template document is intended for you to use to communicate identified significant deficiencies or material weaknesses that are based on the sample communication outlined in the SAS No. 115
Published on April 03, 2013

PCPS Technical Toolkits

Toolkit:  PCPS technical toolkits were developed as resources to support you in the implementation of newer standards and the communication of these standards within your firm and to your clients.
Published on May 13, 2013