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Proposed Statement on Standards for Accounting and Review Services: The Use of the Accountant’s Name in a Document or Communication Containing Unaudited Financial Statements That Have Not Been Compiled or Reviewed, November 30, 2010, Comments are requested by April 29, 2011; Exposure Draft (American Institute of Certified Public Accountants), 2010, November 30
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed Statement on Standards for Attestation Engagements, Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired, June 3, 2010, Comments are requested by September 10, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2010, June 3
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Comment Letters on Proposed Statement on Auditing Standards, Interim Financial Information (Redrafted), July 8, 2010
American Institute of Certified Public Accountants (AICPA)
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Proposed Statement on Auditing Standards, Interim Financial Information (Redrafted), July 8, 2010, Comments are requested by October 8, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2010, July 8
American Institute of Certified Public Accountants, Auditing Standards Board
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Comment Letters on Proposed Revised Statement on Auditing Standards, Financial Statements Prepared in Accordance with a Financial reporting Framework Generally Accepted in Another Country, November 9, 2010, Comments are requested by January 31, 2011
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Alert as to the Intended Use of the Auditor’s Written Communication, December 21, 2010
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Consideration of Omitted Procedures After the Report Release Date, February 5, 2010
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Consistency of Financial Statements, February 19, 2010
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933, June 1, 2010
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Letters of Underwriters and Certain Other Requesting Parties (Redrafted), July 23, 2010
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Revised Statement on Auditing Standards, Financial Statements Prepared in Accordance with a Financial reporting Framework Generally Accepted in Another Country, November 9, 2010, Comments are requested by January 31, 2011; Exposure Draft (American Institute of Certified Public Accountants), 2010, November 9
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Alert as to the Intended Use of the Auditor’s Written Communication, December 21, 2010, Comments are requested by April 29, 2011; Exposure Draft (American Institute of Certified Public Accountants), 2010, December 21
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Consideration of Omitted Procedures After the Report Release Date, February 5, 2010, Comments are requested by May 31, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2010, February 5
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Consistency of Financial Statements, February 19, 2010, Comments are requested by May 19, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2010, February 19
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933, June 1, 2010, Comments are requested by August 2, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2010, June 1
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Letters of Underwriters and Certain Other Requesting Parties (Redrafted), July 23, 2010, Comments are requested by September 30, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2010, July 23
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Revised Applicability of Statement on Auditing Standards No. 116, Interim Financial Information, July 8, 2010, Comments are requested by October 8, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2010, July 8
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Revised Applicability of Statement on Auditing Standards No. 116, Interim Financial Information, July 8, 2011
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Revisions to the AICPA Standards for Performing and Reporting on Peer Reviews, Performing and Reporting on Peer Reviews of Quality Control Materials (QCM) and Continuing Professional Education (CPE) Programs, June 1, 2010
American Institute of Certified Public Accountants. Peer Review Board
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Proposed Revisions to the AICPA Standards for Performing and Reporting on Peer Reviews, Performing and Reporting on Peer Reviews of Quality Control Materials (QCM) and Continuing Professional Education (CPE) Programs, June 1, 2010, Comments should be received by August 31, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2010, June 1
American Institute of Certified Public Accountants. Peer Review Board
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Comment Letters on Proposed Statements on Standards for Accounting and Review Services, Proposed SSARS, Framework and Objectives for Performing and Reporting on Compilation and Review Engagements, Proposed SSARS, Compilation of Financial Statements, Proposed SSARS, Review of Financial Statements, April 28, 2009
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed Statements on Standards for Accounting and Review Services, Proposed SSARS, Framework and Objectives for Performing and Reporting on Compilation and Review Engagements, Proposed SSARS, Compilation of Financial Statements, Proposed SSARS, Review of Financial Statements, April 28, 2009,Comments are requested by July 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, May 28
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed Trust Services Principles, Criteria, and Illustrations, February 23, 2009, commented are requested by April 8, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, February 23
American Institute of Certified Public Accountants. Assurance Services Executive Committee
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Proposed Statements on Auditing Standards, Proposed SAS, Audit Evidence (Redrafted), Proposed SAS, Materiality in Planning and Performing an Audit (Redrafted), Proposed SAS, Evaluation of Misstatements Identified During the Audit, Proposed SAS, Planning an Audit (Redrafted), Proposed SAS, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement (Redrafted), and Proposed SAS, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained (Redrafted), January 30, 2009, Comments are requested by April 30, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, January 30
American Institute of Certified Public Accountants, Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Audit Evidence⎯Specific Considerations for Selected Items, December 21, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures (Redrafted), September 4, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Audit Sampling (Redrafted), February 23, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Audits of Group Financial Statements (Including the Work of Component Auditors), September 4, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Communicating Internal Control Related Matters Identified in an Audit (Redrafted), December 21, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Consideration of Fraud in a Financial Statement Audit (Redrafted), January 28, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards: Consideration of laws and Regulations in an Audit of Financial Statements
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Consideration of Laws and Regulations in an Audit of Financial Statements, January 30, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Engagements to Report on Summary Financial Statements, September 30, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, External Confirmations, May 28, 2009, Comments are requested by August 31, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Forming an Opinion and Reporting on Financial Statements, Modifications to the Opinion in the Independent Auditor’s Report, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report, September 30, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Initial Audit Engagements, Including Reaudits—Opening Balances, February 9, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Quality Control for an Audit of Financial Statements, June 1, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Related Parties (Redrafted), September 11, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements (Redrafted), September 30, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Reporting on Financial Statements Prepared in Accordance with a Financial reporting Framework Generally Accepted in Another Country, September 30, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Reports on Application of Requirements of an Applicable Financial Reporting Framework, December 10, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement, September 30, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Subsequent Events and Subsequently Discovered Facts, April 10, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Terms of Engagement, Written Representations, October 15, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Using the Work of an Auditor’s Specialist, December 21, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Quality Control Standards, A Firm’s System of Quality Control (Redrafted), June 1, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
