Professional Standards-SAS

For more detailed information on the Professional Standards listed below, please visit the SAS website.

No.	Date Issued	Title	AU-C Section	Effective Date
122	October 2011	Statements on Auditing Standards: Clarification and Recodification		(E) 12/15/12
123	October 2011	Omnibus Statement on Auditing Standards – 2011		(E) 12/15/12
124	October 2011	Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country	910	(E) 12/15/12
125	December 2011	Alert That Restricts the Use of the Auditor's Written Communication	905	(E) 12/15/12
126	June 2012	The Auditor's Consideration of An Entity's Ability to Continue as a Going Concern (Redrafted)	570	(E) 12/15/12
127	January 2013	Omnibus Statement on Auditing Standards – 2013
128	February 2014	Using the Work of Internal Auditors	610	(E) 12/15/14
129	July 2014	Amendment to SAS No. 122 – Letters to Underwriters and Certain Other Requesting Parties, as Amended	920	(E) 12/15/14
130	October 2015	An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements	940	(E) 12/15/16
131	January 2016	Amendment to SAS No. 122, Forming An Opinion and Reporting on Financial Statements	700	(E) 6/15/16

Legend for Effective Date:
B=Beginning After
E= Ending After
I= When Issued