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IAASB Finalizes Changes for Auditor Reporting on Special Purpose Financial Statements

  • IAASB - Assurance Image

Jan 07, 2016

On January 7, 2016, the International Auditing and Assurance Standards Board (IAASB) released ISA 800 (Revised), "Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks," and ISA 805 (Revised), "Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement."

ISA 800 (Revised) and ISA 805 (Revised) will become effective at the same time as the auditor reporting standards addressing general purpose financial statements–for audits of financial statements for periods ending on or after December 15, 2016.

Review the publications on the IAASB's Web Site.

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