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AICPA Statement on Auditing Standards No. 124

Jun 13, 2023 · 376.6 KB Download

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Resulting from its Clarity Project, the AICPA Auditing Standards Board (ASB) issued SAS No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country.

SAS No. 124:

  • Supersedes AU section 534 and AU-C section 910, Reporting on Financial Statements Prepared for Use in Other Countries, in AICPA Professional Standards.

  • Requires the auditor, in instances when a report that is to be used in the United States was prepared in accordance with

Download the full text of SAS No. 124

File name: sas-124.pdf

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