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New auditor reporting standards: 5 things to know

Linda Delahanty CPA Senior Manager — Audit & Attest Standards, Association of International Certified Professional Accountants
Jul 16, 2019 · 2 min read

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You may have heard that we issued a new auditor reporting standard effective for audits of financial statements for periods ending on or after December 15, 2020. The standard was designed to enhance the relevance and transparency of the auditor’s report. One key change is that with the new standard, the auditor’s opinion comes first. It’s like opening a box of Cracker Jack at a ball game and seeing the prize right on top. No need to fish through the

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