ARSC May 2021 meeting agenda and materials
Meeting Date: May 24, 2021
Place: Via VideoConference (Zoom)
Time: 12:00pm – 4:00pm (Eastern Time Zone)
- ARSC May 2021 Meeting agenda
- Agenda Item #1 – Discussion Memorandum – Proposed revisions to AR-C sections 60 and 90 for proposed SQMS and SAS on quality management
- Agenda Item #1A – Proposed amendment to AR-C sections 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services and 90, Review of Financial Statements
- Agenda Item #1B – Proposed revisions to AR-C sections 60 and 90 mapped from proposed QM and SAS documents
- Agenda Item #2 – Discussion Memorandum - Comparison of reporting requirements between a GAAS audit and a review in accordance with AR-C section 90
- Agenda Item #2A – Comparison of reporting requirements between AU-C section 700, Forming an Opinion and Reporting on Financial Statements and AR-C section 90, Review of Financial Statements