Statement on Auditing Standards (SAS) No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports, provides transparency related to the auditor’s responsibility for other information included in an annual report when the auditor has obtained all the other information at the date of the auditor’s report on the financial statements.
SAS No. 137 is effective for audits of financial statements for periods ending on or after December 15, 2020. Early implementation is not permitted. (Note: SAS