"Aicpa Statements on Auditing Standards (Sas) 61, Communication With Audit Committees"

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  6. "Aicpa Statements on Auditing Standards (Sas) 61, Communication With Audit Committees"

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Sec. 8. "AICPA Statements on Auditing Standards (SAS) 61, Communication with Audit Committees" refers to the provision entitled "Statement on Auditing Standards 61, Communication with Audit Committees" that is:

(1) published by the American Institute of Certified Public Accountants; and

(2) in effect on January 1, 2018.

As added by P.L.124-2018, SEC.1.


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