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Exposure Drafts, Comment Letters, and Statements of Position

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Comment Letters on Proposed Statement on Auditing Standards, Omnibus Statement on Auditing Standards—2018, November 28, 2017

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Auditing Standards, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports, November 28, 2017

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, Forming an Opinion and Reporting on Financial statements of Employee Benefit Plans subject to ERISA, April 20, 2017, Comments are requested by August 21, 2017; Exposure draft (American Institute of Certified Public Accountants), 2017, April 20

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, Omnibus Statement on Auditing Standards—2018, November 28, 2017, Comments are requested by May 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2017, November 28

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports, November 28, 2017, Comments are requested by May 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2017, November 28

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statements on Auditing Standards—Auditor Reporting: Forming an Opinion and Reporting on Financial Statements, Communicating Key Audit Matters in the Independent Auditor’s Report, Modifications to the Opinion in the Independent Auditor’s Report, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report, Proposed Amendments—Addressing Disclosures in the Audit of Financial Statements, November 28, 2017,Comments are requested by May 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2017, November 28

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Omnibus proposal: Proposed revised and new interpretations applicable to members in business, January 9, 2017

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Interpretation and other guidance State and Local Government Entities (formerly Entities Included in State and Local Government Financial Statements), July 7, 2017

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Interpretation: Long Association of Senior Personnel With an Attest Client, July 14, 2017

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Interpretations: Responding to Noncompliance with Laws and Regulations, March 10, 2017,

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Revisions to the AICPA Code of Professional Conduct Leases Interpretation (ET sec. 1.260.040), October 20, 2017

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus proposal: Proposed revised and new interpretations applicable to members in business;, January 9, 2017, Comments are requested by April 17, 2017 Exposure draft (American Institute of Certified Public Accountants), 2017, January

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation and other guidance State and Local Government Entities (formerly Entities Included in State and Local Government Financial Statements), July 7, 2017, Comments are requested by October 16, 2017; Exposure draft (American Institute of Certified Public Accountants),2017, July 7

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation: Long Association of Senior Personnel With an Attest Client, July 14, 2017, Comments are requested by September 15, 2017; Exposure draft (American Institute of Certified Public Accountants), 2017, July 14

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations: Responding to Noncompliance with Laws and Regulations, March 10, 2017, Comment deadline is May 12, 2017; Exposure draft (American Institute of Certified Public Accountants), 2017, March 10

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revisions to the AICPA Code of Professional Conduct Leases Interpretation (ET sec. 1.260.040), October 20, 2017, Comments are requested by January 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2017,October 20

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Statement on Standards for Accounting and Review Services, Amendment to Statement on Standards for Accounting and Review Services No. 21, Section 90, Review of Financial Statements, July 6, 2016

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Proposed Statement on Standards for Accounting and Review Services, Amendment to Statement on Standards for Accounting and Review Services No. 21, Section 90, Review of Financial Statements, July 6, 2016, Comments are requested by September 2, 2016, Exposure draft (American Institute of Certified Public Accountants), 2016, July 6

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Comment Letters on Proposed Statement on Auditing Standards, Auditor Involvment with Exempt Offering Documents, July 13, 2016

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Auditing Standards, The Auditor’s Consideration of an entity’s Ability to Continue as a Going Concern, July 5, 2016, Comments are requested by September 5, 2016

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, Auditor Involvment with Exempt Offering Documents, July 13, 2016, Comments are Requested by October 13, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016, July 13

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, The Auditor’s Consideration of an entity’s Ability to Continue as a Going Concern, July 5, 2016, Comments are requested by September 5, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016 July 5

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letter onProposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Modifications to Peer Review Report to Specifically Disclose the Selection and Review of Single Audits as Must-Select Engagements, Modifications to Representation Letter to Reflect Scope of Engagements Performed and Selected, August 17, 2016

American Institute of Certified Public Accountants. Peer Review Board
Comment Letters on Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Allows Firms with No AICPA Members to Enroll in the AICPA Peer Review Program, Expands the Availability of Administration by the National Peer Review Committee, Includes Other Minor Changes, May 23, 2016

American Institute of Certified Public Accountants. Peer Review Board
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Allows Firms with No AICPA Members to Enroll in the AICPA Peer Review Program, Expands the Availability of Administration by the National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, Comments are requested by August 26, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016, May 23

American Institute of Certified Public Accountants. Peer Review Board
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Modifications to Peer Review Report to Specifically Disclose the Selection and Review of Single Audits as Must-Select Engagements, Modifications to Representation Letter to Reflect Scope of Engagements Performed and Selected, August 17, 2016 Comments are requested by September 30, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016, August 17

American Institute of Certified Public Accountants. Peer Review Board
Client and Attest Client, Proposed Definitions of Client and Attest Client as Related Definitions, Interpretations and Other Guidance, December 15, 2016, Comments are requested by May 15, 2017; Exposure draft (American Institute of Certified Public Accountants), 2016, December 15

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Client and Attest Client, Proposed Definitions of Client and Attest Client as Related Definitions, Interpretations and Other Guidance, December 15, 2016

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment letters on Hosting Services, May 16, 2016

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Hosting Services, May 16, 2016 ,Comments are requested by July 18, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016, May 16

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Statements on Standards for Accounting and Review Services, Compilation of Prospective Financial Information, Compilation of Prof Forma Financial Information, Omnibus Statement on Standards for Accounting and Review Services – 2016, December 8, 2015

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Proposed Statements on Standards for Accounting and Review Services, Compilation of Prospective Financial Information, Compilation of Prof Forma Financial Information, Omnibus Statement on Standards for Accounting and Review Services – 2016, December 8, 2015, Comments are requested by May 6, 2016; Exposure draft (American Institute of Certified Public Accountants), 2015, December 8

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Comment Letters on Proposed Statement on Auditing Standards, Amendment to Statement on Auditing Standards No. 122, Section 700, Forming an Opinion and Reporting on Financial Statements, (Amendment to AU-C section 700, Forming an Opinion and Reporting on Financial Statements [AICPA, Professional Standards]), August 14, 2015

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, Amendment to Statement on Auditing Standards No. 122, Section 700, Forming an Opinion and Reporting on Financial Statements, (Amendment to AU-C section 700, Forming an Opinion and Reporting on Financial Statements [AICPA, Professional Standards]), August 14, 2015 Comments are requested by September 30, 2015; Exposure draft (American Institute of Certified Public Accountants), 2015, August 14

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Improving Transparency and Effectiveness of Peer Review, November 10, 2015

American Institute of Certified Public Accountants. Peer Review Board
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Improving Transparency and Effectiveness of Peer Review, November 10, 2015, Comments are requested by January 31, 2016; Exposure draft (American Institute of Certified Public Accountants), 2015, November 10

American Institute of Certified Public Accountants. Peer Review Board
Affiliate proposed revised definition, April 16, 2015, Comments are requested by May 18, 2015; Exposure draft (American Institute of Certified Public Accountants), 2015, April 16

American Institute of Certified Public Accountants. Professional Ethics Executive Committee

Revisions to the definition of “Affiliate”. The proposal provides guidance on how to treat multiemployer employee benefit plans under this definition.
Comment Letters on Affiliate proposed revised definition, April 16, 2015

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Omnibus Proposal, November 25, 2015

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal, November 25, 2015, Comments are requested by May 16, 2016; Exposure Draft (American Institute of Certified Public Accountants), 2015, November 25

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Statement on Auditing Standards, An Audit of Internal Control over Financial Reporting that Is Integrated with an Audit of Financial Statements, September 10, 2014

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Standards for Attestation Engagements, September 18, 2014, Comments are requested by December 18, 2014; Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting: Clarification and Recodification

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Standards for Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification and Recodification, January 28, 2014

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards: Amendment to Auditing Standards No. 122, Statement on Auditing Standards, Clarification and Recodification, Section 920, Letters for Underwriters and Certain Other Requesting Parties, As Amended, February 13, 2014, Comments are requested by April 15, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, February 13

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, An Audit of Internal Control over Financial Reporting that Is Integrated with an Audit of Financial Statements, September 10, 2014, Comments are requested by December 10, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, September 10

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Standards for Attestation Engagements, September 18, 2014, Comments are requested by December 18, 2014; Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting: Clarification and Recodification; Exposure draft (American Institute of Certified Public Accountants), 2014, September 18

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Standards for Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification and Recodification (To supersede AT section 301, Financial Forecasts and Projections; AT section 401, Reporting on Pro Forma Financial Information; and AT section 601, Compliance Attestation, of Statements on Standards for Attestation Engagements [AICPA, Professional Standards]) January 28, 2014, Comments are requested by May 27, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, January 28

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Peer Reviewer Performance, Disagreements and Qualifications, November 18, 2014

American Institute of Certified Public Accountants. Peer Review Board