This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

AICPA Proposes Specific Performance Requirements When An Auditor Is Involved With An Exempt Offering

  • US_AICPA Image

Jul 13, 2016

On July 13, 2016, the American Institute of CPAs (AICPA) issued an exposure draft which proposes specific performance requirements when the auditor is involved with an exempt offering. Although an auditor is not required to become involved in an offering document except when the benchmarks defining involvement are met, auditors are not precluded from becoming voluntarily involved with such an offering document.

For further details refer to the copy of the exposure draft on the AICPA’s website. Comments are requested by October 13, 2016.

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.