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AASB Re-exposure Draft – Use of the Practitioner’s Communication or Name

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Mar 08, 2016

On March 8, 2016, the Auditing and Assurance Standards Board (AASB) issued a Re-exposure Draft of a proposed new standard that would replace existing Section 5020, Association. Stakeholders are encouraged to submit their comments by May 13, 2016.

The fundamental principles underlying proposed CSOA 5000, as set out in this Re-exposure Draft, are consistent with those underlying the Exposure Draft.

The changes in this Re-exposure Draft deal primarily with improving the understandability and clarity of the requirements of this CSOA in response to stakeholders’ comments.

Review the Exposure Draft 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.