Update on supplemental + other information requirements

In October 2010, our founder, Dr. Thomas A. Ratcliffe, issued a report on Statement on Auditing Standards (SAS) 118 – 120. As a result of some current questions the CPEA has received on supplemental and other information, we have updated that report to reflect recent amendments and member inquiries. While SASs 118, 119, and 120 have been effective for a number of years, SAS 137, which superseded or amended these previous SASs, is effective for audits of financial statements for