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Over this past quarter, Chair Laurie J. Tish and President and CEO Ken L. Bishop responded for NASBA to the following exposure drafts:

  • AICPA Professional Ethics Executive Committee: Proposed Revised Interpretation – Records Requests
  • International Auditing and Assurance Standards Board – Proposed ISA 600 (Revised) – Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
  • AICPA Auditing Standards Board: Proposed State on Auditing Standards – Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
  • AICPA Professional Ethics Executive Committee: Proposed Interpretation – Staff Augmentation Arrangements

Thanks to the NASBA Regulatory Response Committee.