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This Statement consists of amendments to SAS No. 38, Letters for Underwriters. The amendments are in repsonse to recent changes in SEC financial reporting requirements and other developments in auditing and reporting practices. Twenty-five amendments are proposed.
Stocks -- United States -- Accounting; Securities -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Proposed statement on auditing standards : amendments to SAS no. 38, Letters for underwriters ;Amendments to SAS no. 38, Letters for underwriters;Letters for underwriters" (1983). Statements of Position. 467.