Implementation of SAS No. 134 and Related SASs

01/06/2022: We do NOT have the updated SAS 134 Engagement Letters, AUP Engagement Letters, Communications, etc. Please refer to https://ahacpa.org/announcements/sas-134 for additional information. When those become available we will send out an email blast. 

Don’t Let the Proposed Changes to the Yellow Book Catch you Off-Guard

There is still time to sign up for one of our fall CPE classes.  The discussion on the upcoming changes to the Yellow Book will be invaluable to your practice.  Les Sparks will go in depth to help you understand the proposed changes.

Some of the key proposed changes to the Yellow Book include:

  • a new format that differentiates requirements from application guidance
  • updated internal control requirements and guidance
  • revised continuing professional education requirements to ensure greater auditor proficiency in GAGAS
  • revised peer review requirements for audit organizations that also comply with peer review requirements of affiliated organizations
  • new requirements for reporting waste that is detected during an audit

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