ARSC October 2019 meeting agenda and materials
September 17, 2019
Meeting Date: October 23, 2019
Place: Via Conference Call
Time: 11:00am - 4:00pm (Eastern Time Zone)
Contact Mike Glynn at mike.glynn@aicpa-cima.com for dial-in information.
- Agenda Item #1 – Discussion Memorandum – Materiality/Adverse Conclusions
- Agenda Item #1A - Exposure Draft proposed SSARS, Materiality in a Review of Financial Statements, Adverse Conclusions, and Special Purpose Frameworks
- Agenda Item #1B(1) - Summary of responses to specific request to comment regarding proposed definition of limited assurance
- Agenda Item #1B(2) - Summary of responses to specific request to comment regarding proposed explicit requirements with respect to materiality
- Agenda Item #1B(3) - Summary of responses to specific request to comment regarding the ability to express an adverse conclusion
- Agenda Item #1B(4) - Summary of responses to specific request to comment regarding requiring the accountant to inform management of the reasons for withdrawal in a preparation engagement
- Agenda Item #1B(5) - Summary of responses to specific request to comment regarding explicit professional skepticism requirement
- Agenda Item #1B(6) - Summary of responses to specific request to comment regarding additional inquiries of management
- Agenda Item #1B(7) - Summary of responses to specific request to comment regarding remaining alert for related parties and related party transactions
- Agenda Item #1B(8) - Summary of responses to specific request to comment regarding proposed additional documentation requirements
- Agenda Item #1B(9) - Summary of responses to specific request for feedback regarding reporting when there are restatements of previously issued financial statements
- Agenda Item #1B(10) - Summary of responses to specific request for feedback regarding the proposed effective date
- Agenda Item #1B(11) - Summary of paragraph specific responses
