ASB meeting agenda and materials August 12, 2020

Meeting Date: August 12, 2020
Place: Via VideoConference (Zoom)
Times are EST

August 12, 2020

One agenda item is to vote to ballot the proposed Attestation Standard for issuance as final

ASB August 2020 meeting agenda

  • Agenda Item A - Proposed revised AT-C section 105, Concepts Common to All Attestation Engagements – marked to show changes from the draft presented to the ASB on Monday, July 20, 2020.  Revisions made as a result of the ASB’s discussions on Thursday, July 23, 2020 are highlighted in yellow
  • Agenda Item B - Proposed revised AT-C section 205, Assertion-Based Examination Engagements – marked to show changes from the draft presented to the ASB on Monday, July 20, 2020.  Revisions made as a result of the ASB’s discussions on Thursday, July 23, 2020 are highlighted in yellow
  • Agenda Item C - Proposed AT-C section 206, Direct Examination Engagements – marked to show changes from the draft presented to the ASB on Monday, July 20, 2020.  Revisions made as a result of the ASB’s discussions on Thursday, July 23, 2020 are highlighted in yellow
  • Agenda Item D - Proposed appendix to standard amending AT-C sections 210, Review Engagements and 215, Agreed-Upon Procedures Engagements
  • Agenda Item E - Document illustrating compliance with due process in the development and issuance of the proposed SSAE

We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.

About AICPA

Support

Association of International Certified Professional Accountants. All rights reserved.