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Related parties and significant unusual transactions

Sep 29, 2022 · 3 min read

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Statements on Auditing Standards (SAS) Nos. 134-140 (AICPA Professional Standards) generally became effective for all audits of financial statements for periods ending on or after December 15, 2021 (or as specified by the individual standard). With their issuance came changes to requirements of certain generally accepted auditing standards, including AU-C section 240, Consideration of Fraud in a Financial Statement Audit; AU-C section 260, Communications with Those Charged with Governance; and AU-C section 550, Related Parties, regarding

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