AICPA Statement on Auditing Standards No. 141

SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134–140, delays by one year the effective dates of SAS Nos. 134–140 from December 15, 2020, to December 15, 2021, and permits early implementation of this suite of standards. As a result of the COVID-19 pandemic, the Auditing Standard Board (ASB) believes it is in the public interest and a welcome relief to members to issue this standard. SAS Nos. 134 and 136–140 are interrelated because the ASB amended