Accounting Commons^™

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,Comments Are Requested By May 15, 2018; Exposure Draft (American Institute Of Certified Public Accountants), 2017, November 28, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 2017

Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Responsibilities Relating To Other Information Included In Annual Reports, November 28, 2017, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 2017

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 Nov 2017

Proposed Revisions To The Aicpa Code Of Professional Conduct Leases Interpretation (Et Sec. 1.260.040), October 20, 2017, Comments Are Requested By January 15, 2018; Exposure Draft (American Institute Of Certified Public Accountants), 2017,October 20, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Oct 2017

Comment Letters On Proposed Revisions To The Aicpa Code Of Professional Conduct Leases Interpretation (Et Sec. 1.260.040), October 20, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Oct 2017

Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, Comments Are Requested By December 14, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, September 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Sep 2017

Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Sep 2017

Proposed Statement On Standards For Attestation Engagements, Selected Procedures, September 1, 2017, Comments Are Requested By December 1, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, September 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Sep 2017

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Selected Procedures, September 1, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Sep 2017

Proposed Interpretation: Long Association Of Senior Personnel With An Attest Client, July 14, 2017, Comments Are Requested By September 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, July 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jul 2017

Comment Letters On Proposed Interpretation: Long Association Of Senior Personnel With An Attest Client, July 14, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jul 2017

Comment Letters On Proposed Interpretation And Other Guidance State And Local Government Entities (Formerly Entities Included In State And Local Government Financial Statements), July 7, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jul 2017

Proposed Interpretation And Other Guidance State And Local Government Entities (Formerly Entities Included In State And Local Government Financial Statements), July 7, 2017, Comments Are Requested By October 16, 2017; Exposure Draft (American Institute Of Certified Public Accountants),2017, July 7, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jul 2017

Comment Letters On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2017

Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017, Comments Are Requested By August 21, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, April 20, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2017

Ballot Reporting On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa, April 20, 2017, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2017

Proposed Interpretations: Responding To Noncompliance With Laws And Regulations, March 10, 2017, Comment Deadline Is May 12, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, March 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Mar 2017

Comment Letters On Proposed Interpretations: Responding To Noncompliance With Laws And Regulations, March 10, 2017,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Mar 2017

Comment Letters On Omnibus Proposal: Proposed Revised And New Interpretations Applicable To Members In Business, January 9, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2017

Omnibus Proposal: Proposed Revised And New Interpretations Applicable To Members In Business;, January 9, 2017, Comments Are Requested By April 17, 2017 Exposure Draft (American Institute Of Certified Public Accountants), 2017, January, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2017

Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2016

Comment Letters On Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2016

Comment Letter Onproposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Modifications To Peer Review Report To Specifically Disclose The Selection And Review Of Single Audits As Must-Select Engagements, Modifications To Representation Letter To Reflect Scope Of Engagements Performed And Selected, August 17, 2016, American Institute Of Certified Public Accountants. Peer Review Board Aug 2016

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Modifications To Peer Review Report To Specifically Disclose The Selection And Review Of Single Audits As Must-Select Engagements, Modifications To Representation Letter To Reflect Scope Of Engagements Performed And Selected, August 17, 2016 Comments Are Requested By September 30, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, August 17, American Institute Of Certified Public Accountants. Peer Review Board Aug 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

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

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

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

Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2016

Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2016