PCPS TIC Auditing and Attestation Standards Comment Letters 


ASB ED of Proposed SAS, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
Comment Letter
by the PCPS Technical Issues Committee.   Letter date: August 9, 2017
ASB ED of Proposed SAS, Auditor Involvement with Exempt Offering Documents
Comment Letter
by the PCPS Technical Issues Committee. Letter date: October 12, 2016
ASB ED of Proposed SAS, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
Comment Letter by the PCPS Technical Issues Committee. Letter date: September 7, 2016
ASB ED of Proposed SSAE, Reporting on an Examination of Controls at a Service Organization
Comment Letter by the PCPS Technical Issues Committee. Letter date: January 3, 2015 
ASB ED of a Proposed SAS, An Audit of Internal Control Over Financial Reporting
Comment Letter by the PCPS Technical Issues Committee. Letter date: December 11, 2014 
ASB ED of Proposed SSAE, Subject-Matter Specific Attestation Standards: Clarification and Recodification
Comment Letter by the PCPS Technical Issues Committee. Letter date: May 30, 2014  
ASB ED of Proposed SAS, Amendment to SAS No. 122, SASs: Clarification and Recodification - Letters for Underwriters
Comment Letter by the PCPS Technical Issues Committee. Letter date: April 15, 2014 
ASB ED of a Proposed SSAE, Attestation Standards: Clarification and Recodification
Comment Letter by the PCPS Technical Issues Committee. Letter date: December 13, 2013 
ASB ED of Proposed SAS, Using the Work of Internal Auditors
Comment Letter by the PCPS Technical Issues Committee. Letter date: July 13, 2013



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