ARSC November 2021 meeting agenda and materials
Meeting Date: November 2, 2021
The meeting will be live-streamed and can be observed via this link.
ARSC November 2021 Meeting agenda
- Agenda Item #2 – Discussion Memorandum - Proposed SSARS, Quality Management for an Engagement Performed in Accordance with Statement on Standards for Accounting and Review Services.
- Agenda Item #2A – 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 – redline to highlight revisions from the May 2021 draft
- Agenda Item #2A* - Draft Proposed QM SSARS – Redline to reflect revisions from May 2021 ARSC meeting including editorial changes
- Agenda Item #2B – 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 – clean
- Agenda Item #2C – Draft explanatory memorandum that will be included in the exposure draft of the proposed revisions to AR-C sections 60 and 90
- Agenda Item #2C* - Proposed explanatory memorandum – QM SSARS – to reflect editorial changes
- Agenda Item #2D – Extract of comment letters received on ASB’s public exposure of the proposed Quality Management SAS