Notice to Readers– This exposure draft is available for reference only.
The Exposure Draft, Proposed Statement on Standards for Attestation Engagements Attestation Standards: Clarification and Recodification, among other things,
Restructures the content of AT section 20, Defining Professional Requirements in Statements on Standards for Attestation Engagements, AT section 50, SSAE Hierarchy, AT section 101, Attest Engagements, and AT section 201, Agreed-Upon Procedures Engagements (AICPA, Professional Standards)
Specifically requests readers to indicate whether they are