AICPA Issues SAS 139

The AICPA’s Auditing Standards Board has published Statement on Auditing Standards (SAS) No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134.

SAS 139 aligns certain “AU-C sections with reporting provisions of SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and other recently issued SASs.”

For more information, see the press release on the AICPA’s Web site.