SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134–140, delays the effective dates of SAS Nos. 134–140, and the amendments to other SASs made by SAS Nos. 134–140, from December 15, 2020 to December 15, 2021, in order to provide more time for firms to implement these SASs in light of the effect of the coronavirus pandemic:
SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, as