When AU section 634, Letters for Underwriters and Certain Other Requesting Parties, in AICPA Professional Standards was redrafted as part of the Clarity Project of the AICPA Auditing Standards Board (ASB) and issued as SAS No. 122 AU-C section 920, Letters for Underwriters and Certain Other Requesting Parties, the ASB did not intend to change or expand AU section 634 in any significant respect.
However, SAS No. 129, Amendment to SAS No. 122 Section 920, Letters for