SAS No. 125
This is a summary of the publication that includes SAS No. 125, Alert That Restricts the Use of the Auditor's Written Communication
Published on December 22, 2011
Clarified Statements on Auditing 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
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