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New Auditor Reporting – AASOC

Date recorded:

At its special teleconference call held on February 1, 2019, the AASOC met to conclude on whether the AASB had followed due process with regard to the public interest in making the amendment to CAS 700, Forming an Opinion and Reporting on Financial Statements. The amendment defers for one year the application of the requirement to disclose the name of the engagement partner in the auditor’s report for certain listed entities that have filings with the U.S. Securities and Exchange Commission (SEC). Following a discussion, the majority of voting AASOC members confirmed a motion that the AASB had followed due process with proper regard for the public interest in making this change to CAS 700. Of note, one voting member abstained from this vote and two non-voting members did not support the motion.

Review the minutes on the AASOC's Web site.

Correction list for hyphenation

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