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Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.