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Auditor’s Consent to the Use of a Report of the Auditor Included in an Offering Document - AASB

Date recorded:

At its meeting on September 16-18, 2015, the AASB reviewed proposed revisions to Section 7150. No formal written responses were received to the related ED issued in March 2015. The AASB unanimously approved the revised Section. The AASB concluded that changes made in finalizing the Section were not significantly different from the proposals in the ED and, therefore, no re-exposure is necessary. The revisions will be effective for an auditor’s consent to the use of a report of the auditor in an offering document issued on or after January 1, 2016 and will be reflected in a November 2015 Handbook update.

Review the Decision Summary on the AASB's Web Site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.