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AICPA Statement on Auditing Standards No. 140

Jun 13, 2023 · 1 MB Download

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With the issuance of SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137,

  • The AICPA Auditing Standards Board completed its year-long effort to conform GAAS with the reporting provisions of SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and other recently issued SASs.

  • Certain other AU-C sections in AICPA Professional Standards have been amended

Download the full text of SAS No. 140

File name: sas-140.pdf

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