February 26, 2021
AICPA Issues Exposure Drafts Related to Fraud and Noncompliance With Laws and Regulations
The AICPA Auditing Standards Board has issued a proposed Statement on Auditing Standards (SAS), Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations.” In addition, , the AICPA’s Professional Ethics Executive Committee has issued an exposure draft, "Proposed Interpretations and Definition: Responding to Noncompliance With Laws and Regulations."
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