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Exposure Drafts, Comment Letters, and Statements of Position

Financial statements -- Standards -- United States

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Proposed Statement On Auditing Standards, Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134, August 28, 2019, Comments Are Requested By October 28, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, August 28, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2019

Proposed Statement On Auditing Standards, Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134, August 28, 2019, Comments Are Requested By October 28, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, August 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134, August 28, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2019

Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134, August 28, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Jul 2016

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Jul 2016

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Dec 2015

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Dec 2015

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board Nov 2014

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, Comments Are Requested By January 2, 2015;Exposure Draft (American Institute Of Certified Public Accountants), 2014, November 14, American Institute Of Certified Public Accountants. Peer Review Board Nov 2014

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, Comments Are Requested By January 2, 2015;Exposure Draft (American Institute Of Certified Public Accountants), 2014, November 14, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Preparation Of Financial Statements, Compilation Engagements, Association With Financial Statements, October 23, 2013, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2013

Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Preparation Of Financial Statements, Compilation Engagements, Association With Financial Statements, October 23, 2013, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Standards For Accounting And Review Services, Preparation Of Financial Statements, Compilation Engagements, Association With Financial Statements, October 23, 2013, Comments Are Requested By May 2, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2013, November 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2013

Proposed Statements On Standards For Accounting And Review Services, Preparation Of Financial Statements, Compilation Engagements, Association With Financial Statements, October 23, 2013, Comments Are Requested By May 2, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2013, November 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2012

Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, Comments Are Requested By April 26, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2012

Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, Comments Are Requested By April 26, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Financial Reporting Framework For Small- And Medium-Sized Entities, Released November 1, 2012, Comments Are Requested By January 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 1, American Institute Of Certified Public Accountants (Aicpa) Nov 2012

Proposed Financial Reporting Framework For Small- And Medium-Sized Entities, Released November 1, 2012, Comments Are Requested By January 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 1, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Standards For Accounting And Review Services, Association With Unaudited Financial Statements, Compilation Of Financial Statements, Compilation Of Financial Statements—Special Considerations, June 29, 2012, Comments Are Requested By August 31, 2012, Comment Deadline Extended To November 30, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, June 29, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jun 2012

Proposed Statements On Standards For Accounting And Review Services, Association With Unaudited Financial Statements, Compilation Of Financial Statements, Compilation Of Financial Statements—Special Considerations, June 29, 2012, Comments Are Requested By August 31, 2012, Comment Deadline Extended To November 30, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, June 29, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Association With Unaudited Financial Statements, Compilation Of Financial Statements, Compilation Of Financial Statements—Special Considerations, June 29, 2012, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jun 2012

Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Association With Unaudited Financial Statements, Compilation Of Financial Statements, Compilation Of Financial Statements—Special Considerations, June 29, 2012, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Nov 2010

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On 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, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2010

Comment Letters On 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, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Nov 2010

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Nov 2010

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Jul 2010

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Jul 2010

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Interim Financial Information (Redrafted), July 8, 2010, American Institute Of Certified Public Accountants (Aicpa) Jul 2010

Comment Letters On Proposed Statement On Auditing Standards, Interim Financial Information (Redrafted), July 8, 2010, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Jul 2010

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, July 8, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jul 2010

Comment Letters On Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, July 8, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, 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. Accounting And Review Services Committee Jul 2010

Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, 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. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jun 2010

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Jun 2010

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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 Feb 2010

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2010

Comment Letters On Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.