"AICPA Statements on Auditing Standards
- (SAS) 61, Communication with Audit Committees" refers to the provision entitled "Statement on Auditing Standards 61, Communication with Audit Committees" that is:
- (1) published by the American Institute of Certified Public Accountants; and
- (2) in effect on January 1, 2018.
As added by P.L.124-2018, SEC.1.