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Full-Text Articles in Business
Proposed Statement On Auditing Standards : Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies;Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies;Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Pursuant to the Securities Exchange Act of 1934, certain entities are required to file periodic interim financial information with the Securities and Exchange Commission or another specified regulatory agency. This interim financial information, which is available to the public, is not required to be timely reviewed by an independent auditor. These entities are also required to notify the appropriate regulatory agency about a change of auditor, which provides public information about the identity of the auditors of these entities' annual financial statements. In recognition of these unique filing requirements, this proposed Statement establishes requirements for communications to management and, in …