Business Commons^™

Comment Letters On Proposed Interpretation: Staff Augmentation Arrangements, September 8, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Sep 2020

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 Jul 2016

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 Jul 2016

Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force Apr 2013

Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2012

Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009,Comments Are Requested By May 17, 2010; ; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2009

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 Sep 2009

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force Jan 2009

Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

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 Jan 2009

Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit (Redrafted); Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit (Redrafted, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statements On Standards For Tax Services, November 26, 2008, American Institute Of Certified Public Accountants. Tax Executive Committee Nov 2008

Proposed Statements On Standards For Tax Services, November 26, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 26, American Institute Of Certified Public Accountants. Tax Executive Committee Nov 2008

Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2008

Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners Jan 2008

Proposed Statement On Auditing Standards No. 114 (Redrafted): The Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Communicating Internal Control Related Matters In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2008

Supplementary Material: Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Preface To Codification Of Statements On Auditing Standards: Principles Governing An Audit Conducted In Accordance With Generally Accepted Auditing Standards, And Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Disposition Of Paragraphs In Au Section 324, Servce Organizations, In The Proposed Statement On Auditing Standards (Sas), Audit Considerations When An Entity Uses A Service Organization, And In The Proposed Statement On Standards For Attestation Engagements(Ssae), Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Changes Made To The December 2007 Exposure Draft (Ed) Of International Standard On Auditing (Isa) 402 (Revised And Redrafted), Audit Considerations Relating To An Entity Using A Third Party Service Organization, And Proposed Statement On Auditing Standards (Sas) Audit Considerations Relating To An Entity Using A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2007