On August 22, 2003 the Auditing Standards Board (ASB) of the AICPA submitted for the consideration of the Public Company Accounting Oversight Board (Board) certain recommendations for auditing standards. The subject matter of these recommendations is amendments to various standards included in the Board's Interim Professional Auditing Standards and a new standard to reflect certain provisions of the Sarbanes-Oxley Act of 2002 and the final Securities and Exchange Commission rules entitled Retention of Records Relevant to Audits and Reviews and Strengthening the Commission's Requirements Regarding Auditor Independence. These recommendations were submitted pursuant to the invitation of the Board as outlined in PCAOB Release No. 2003-005. The ASB recognizes that the PCAOB will decide how or whether to use these materials in developing its own standards in these areas.
For your convenience, the attached WinZip file contains all of the documents included in the transmittal to the PCAOB.
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The following list identifies the items, with their file names, contained in the zip file: