Alert That Restricts the Use of the Auditor's Written Communication - SAS No. 125

Publisher: AICPA
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    Alert That Restricts the Use of the Auditor's Written Communication - SAS No. 125 Availability : In Stock Product #: ASASST125P
    AICPA Member: $19.00
    Non-Member: $25.00
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    Alert That Restricts the Use of the Auditor's Written Communication - SAS No. 125 Availability : eBook Download Product #: ASASST125E
    AICPA Member: $19.00
    Non-Member: $25.00

As a result of its Clarity Project, the Auditing Standards Board has issued Statement on Auditing Standards (SAS) No. 125, Alert That Restricts the Use of the Auditor’s Written Communication, to:

  • supersede SAS No. 87, Restricting the Use of an Auditor’s Report(AICPA, Professional Standards, AU sec. 532 and AU-C sec. 905), and
  • amend the following SASs:
    • SAS No. 117, Compliance Audits, as amended (AICPA, Professional Standards, AU-C sec. 935)
    • SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (AICPA,Professional Standards, AU-C sec. 725)
    • Several AU-C sections in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification

SAS No. 125 addresses the auditor's responsibility, when required or the auditor decides, to include in the auditor's report or other written communication issued by the auditor in connection with an engagement conducted in accordance with GAAS language that restricts the use of the auditor's written communication. In an auditor's report, such language is included in an other-matter paragraph.

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About the AICPA
The American Institute of CPAs (AICPA) is the world's largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.