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Comment Letters on 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
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Amendment to AU-C Section 935
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 Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Amendment to AU-C Section 935; Exposure Draft (American Institute of Certified Public Accountants), 2022, February 7
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors); Exposure Draft (American Institute of Certified Public Accountants), 2022, March 23
American Institute of Certified Public Accountants. Auditing Standards Board
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Commdent Letters on Proposed Peer Review Standards Update No. 1, Omnibus Enhancements and Technical Corrections
American Institute of Certified Public Accountants. Peer Review Board
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Proposed Peer Review Standards Update No. 1, Omnibus Enhancements and Technical Corrections; Exposure Draft (American Institute of Certified Public Accountants), 2022, November 16
American Institute of Certified Public Accountants. Peer Review Board
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Comment letters on Exposure draft: Proposed revisions related to officers, directors, and beneficial owners, June 3, 2022
American Institute of Certified Public Accountants. Professional Ethics Division
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Comment Letters on Proposed new and revised definitions and interpretations, Compliance audits
American Institute of Certified Public Accountants. Professional Ethics Division
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Exposure draft: Proposed new and revised definitions and interpretations, Compliance audits, June 3, 2022
American Institute of Certified Public Accountants. Professional Ethics Division
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Exposure draft: Proposed revisions related to officers, directors, and beneficial owners, June 3, 2022
American Institute of Certified Public Accountants. Professional Ethics Division
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Comment Letters on Proposed new and revised definitions and interpretations Compliance audits New definition "compliance audit" New definition "compliance audit attest client" Revised definition "financial statement attest client" Revised "Client Affiliates" interpretation Revised "State and Local Governments Client Affiliates" interpretation June 3, 2022
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Proposed revisions related to officers, directors, and beneficial owners Revised "Offering or Accepting Gifts or Entertainment interpretations (1.120.010 and 1.285.010) Revised "Conceptual Framework for Members in Public Practice" (1.000.010), June 3, 2022
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Exposure draft: Proposed new and revised definitions and interpretations Compliance audits New definition "compliance audit" New definition "compliance audit attest client" Revised definition "financial statement attest client" Revised "Client Affiliates" interpretation Revised "State and Local Governments Client Affiliates" interpretation June 3, 2022, Comments are requested by September 1, 2022
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Exposure draft: Proposed revisions related to officers, directors, and beneficial owners Revised "Offering or Accepting Gifts or Entertainment interpretations (1.120.010 and 1.285.010) Revised "Conceptual Framework for Members in Public Practice" (1.000.010), June 3, 2022, Comments are requested by July 5, 2022
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Technical correction Section 529 Plans (ET sec. 1.240.070), September 2022
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment letters on Proposed Statement on Standards for Accounting and Review Services, Quality Management for an Engagement Performed in Accordance with Statements on standards for Accounting and Review Services, November 3, 2021
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed Statement on Standards for Accounting and Review Services, Quality Management for an Engagement Performed in Accordance with Statements on standards for Accounting and Review Services; Exposure draft (American Institute of Certified Public Accountants), 2021, November 3
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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AICPA Proposed Statement on Quality Management Standards: A Firm’s System of Quality Management (SQMS 1) Overview of Significant Changes
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Explanatory Memorandum, Proposed Statements on Quality Management Standards -- Quality Management -- A Firm's System of Quality Management Engagement Quality Reviews; Proposed Statement on Auditing Standards, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute of Certified Public Accountants), 2021, February 4
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance with Laws and Regulations. February 25, 2021
American Institute of Certified Public Accountants. Auditing Standards Board
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Comparison of Proposed Statement on Auditing Standards Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards to International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements
American Institute of Certified Public Accountants. Auditing Standards Board
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Comparison of Proposed Statement on Quality Management Standards A Firm’s System of Quality Management to International Standard on Quality Management 1, Quality Management for Firms That Perform Audits of Reviews of Financial Statements, or Other Assurance or Related Services Engagements
American Institute of Certified Public Accountants. Auditing Standards Board
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Comparison of Proposed Statement on Quality Management Standards Engagement Quality Reviews to International Standard on Quality Management 2, Engagement Quality Reviews This
American Institute of Certified Public Accountants. Auditing Standards Board
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Differences between Requirements in IAASB QM Standards and ASB QM Standards
American Institute of Certified Public Accountants. Auditing Standards Board
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Explanatory Memorandum, Proposed Statements on Quality Management Standards -- Quality Management -- A Firm's System of Quality Management Engagement Quality Reviews; Proposed Statement on Auditing Standards, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute of Certified Public Accountants), 2021, February 4
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed quality management standards
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance with Laws and Regulations; Exposure draft (American Institute of Certified Public Accountants), 2021, February 25
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards: Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Quality Management Standards: A Firm’s System of Quality Management
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Quality Management Standards: Engagement Quality Reviews
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statements on Quality Management Standards -- Quality Management -- A Firm's System of Quality Management Engagement Quality Reviews; Proposed Statement on Auditing Standards, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute of Certified Public Accountants), 2021, February 4
American Institute of Certified Public Accountants. Auditing Standards Board
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Quality Management Exposure Draft Comment Letter Template
American Institute of Certified Public Accountants. Auditing Standards Board
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Statement of Position 21-1, Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SEC Release No. 34-72936, June 2021
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Changes to AICPA Standards for performing and Reporting on Peer Reviews, Clarification of AICPA Standards for Performing and Reporting on Peer Reviews
American Institute of Certified Public Accountants. Peer Review Board
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Proposed Changes to AICPA Standards for performing and Reporting on Peer Reviews, Clarification of AICPA Standards for Performing and Reporting on Peer Reviews; Exposure Draft (American Institute of Certified Public Accountants), 2021, September 15
American Institute of Certified Public Accountants. Peer Review Board
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Accounting Standards Implementation Services September 20, 2021 Comments are requested by December 20, 2021, Exposure draft (American Institute of Certified Public Accountants), 2021, September 15
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Accounting Standards Implementation Services September 20, 2021
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Proposed interpretations and definition: Responding to Noncompliance With Laws and Regulations, February 25, 2021
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Proposed revised interpretations and definition: Loans, acquisitions, and other transactions Definition of "beneficially owned" "Client Affiliates" interpretation "Loans"” interpretation "Loans and Leases With Lending Institutions" interpretation "Immediate Family Members" interpretation, October 5, 2021,
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Proposed revised interpretation, Unpaid Fees September 20, 2021
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Official Release: Temporary Policy Statement Related to Amendments of Rule 2-01 of Regulation S-X, Adopted December 21, 2020
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Proposed interpretations and definition: Responding to Noncompliance With Laws and Regulations, February 25, 2021, Comments are requested by June 30, 2021; Exposure draft (American Institute of Certified Public Accountants), 2021, February 25
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Proposed revised interpretations and definition: Loans, acquisitions, and other transactions Definition of "beneficially owned" "Client Affiliates" interpretation "Loans"” interpretation "Loans and Leases With Lending Institutions" interpretation "Immediate Family Members" interpretation, October 5, 2021, Comments are requested by January 5, 2022; Exposure draft (American Institute of Certified Public Accountants), 2021, October 5
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Proposed revised interpretation, Unpaid Fees September 20, 2021, Comments are requested by December 20, 2021, Exposure draft (American Institute of Certified Public Accountants), 2021, September15
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Proposed Statement on Auditing Standards, Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained from External Information Sources, November 4, 2020
American Institute of Certified Public Accountants. Auditing Standards Board
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Ballots for Proposed Statement on Auditing Standards, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, August 27, 2020
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, August 27, 2020
American Institute of Certified Public Accountants. Auditing Standards Board