At the AASOC meeting on November 9-10, 2017, the AASB discussed the proposed disposition of comments raised by respondents to the Re-exposure Draft and other key issues related to this project. Key issues discussed included: (i) the requirement to include an informative summary of the work performed in the practitioner’s report on compliance; (ii) the requirement for the practitioner to include a statement that the practitioner did not perform a legal analysis of the entity’s compliance in the practitioner’s report on compliance; (iii) clarifying the definition of non-compliance in the attestation standard; and (iv) whether to include examples of how to accumulate instances of non-compliance.

Review the minutes on the AASOC's Web site.