AICPA

11/24 CPA Competency-Based Experience Pathway
09/22 Maintaining the Relevance of the Uniform CPA Examination
08/22 Proposed New and Revised Definitions and Interpretations Compliance Audits
06/22 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-To Auditors)
05/22 Proposed SAS, Amendment to AU-C 935
08/21 Proposed SAS, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
06/21 Proposed SAS, Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance with Laws and Regulations
02/21 Proposed SAS, Amendments to AU-C Sections 501, 540, and 620  Related to the Use of Specialists and the Use of Pricing Information Obtained from External Information Sources
11/20 Proposed SAS, Understanding the Entity and its Environment and Assessing the Risk of Material Misstatement
04/20 Maintaining the Relevance of the Uniform CPA Examination
02/20 Proposed SAS, Amendments to AU-C Sections 725, 730, 930, 935, and 940
11/19 Proposed SAS, Auditing Accounting Estimates and Related Disclosures
10/19 Proposed SAS, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134
09/19 Proposed SSARS, Materiality in a Review of Financial Statements, Adverse Conclusions, and Special Purpose Frameworks
09/19 Proposed SAS, Audit Evidence
08/19 Proposed SAS and SSAE, both titled Amendments to the Description of the Concept of Materiality
03/19 State and Local Government Client Affiliates
10/18 Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification
05/18 Proposed Statements on Auditing Standards -- Auditor Reporting, and Proposed Amendments -- Addressing Disclosures in the Audit of Financial Statements
05/18 The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
05/18 Omnibus SAS 2018
11/17 Selected Procedures
10/17 State and Local Government Entities (formerly Entities Included in State and Local Government Financial Statements)
05/17 Client and Attest Client
10/16 Auditor Involvement with Exempt Offering Documents
09/16 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
12/14 Proposed Statement on Standards for Attestation Engagements entitled, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting: Clarification and Recodification
12/14 Proposed Statement on Auditing Standards entitled, An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements
10/13 Proposed Statement on Standards for Attestation Engagements entitled, Attestation Standards: Clarification and Recodification
07/13 Proposed Statement on Auditing Standards entitled, Using the Work of Internal Auditors
10/12 Proposed Statement on Auditing Standards entitled, Omnibus Statement on Auditing Standards - 2012;
01/12 Proposed Statement on Auditing Standards entitled, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern (Redrafted)
06/11 Professional Ethics Executive Committee’s exposure draft entitled, Omnibus Proposal, Professional Ethics Division, Interpretations and Definition dated April 4, 2011
05/11 Proposed Statement on Auditing Standards entitled, Omnibus Statement on Auditing Standards—2011
04/11 Proposed Statement on Auditing Standards entitled, Alert as to the Intended Use of the Auditor’s Written Communication
04/10 Proposed Statement on Auditing Standards entitled, Audit Evidence - Specific Considerations for Selected Items
04/10 Proposed Statement on Auditing Standards entitled, Analytical Procedures (Redrafted)
04/10 Proposed Statement on Auditing Standards entitled, Using the Work of an Auditor’s Specialist
04/10 Proposed Statement on Auditing Standards entitled, Communicating Internal Control Related Matters Identified in an Audit (Redrafted)
01/10 Proposed Statements on Auditing Standards entitled, Terms of Engagement and Written Representations
   


The NASACT Community

NASACT serves as the premier organization working to bring together state auditors, state comptrollers and state treasurers to cooperatively address government financial management issues. NASACT also manages two secretariats - the National State Auditors Association (NSAA) and the National Association of State Comptrollers (NASC). Both NSAA and NASC are included under the umbrella of NASACT’s budget and utilize staff hired by NASACT.