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FIN 48
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Other Relevant Proposals or Rulemaking From time to time various parties may issue proposals relevant to the auditing profession. The Center for Audit Quality comments on those proposals that are relevant to audits of public companies and encourages members to provide persuasive comments to assist in this process. Your comments may be submitted to the Center electronically or by postal mail. Please be cognizant of the comment period deadline, as the comment letter will have to be prepared and issued prior to that date. Sources of other relevant proposals or rulemaking: The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enhanced Business Reporting Access CAQ summary of COSO's Exposure Draft on Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting
From time to time various parties may issue proposals relevant to the auditing profession. The Center for Audit Quality comments on those proposals that are relevant to audits of public companies and encourages members to provide persuasive comments to assist in this process.
Your comments may be submitted to the Center electronically or by postal mail. Please be cognizant of the comment period deadline, as the comment letter will have to be prepared and issued prior to that date.
Sources of other relevant proposals or rulemaking:
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enhanced Business Reporting
Access CAQ summary of COSO's Exposure Draft on Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting