SAS No. 141 At a Glance

The At a Glance about SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134–140, provides a high-level summary about how SAS No. 141 changes the effective dates of SAS Nos. 134—140 from December 15, 2020, to December 15, 2021, in order to provide more time for firms to implement these SASs (Statements on Auditing Standards) in light of the effect of the coronavirus pandemic. SAS No. 141 also lifts the prohibition against early implementation. The effective