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Business and Policy Areas
Business and Policy Areas

SAS 112 Resource Page

The AICPA issued Statement on Auditing Standards (SAS) No. 112, Communicating Internal Control Related Matters Identified in an Audit, establishing standards and providing guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements.

NACUBO Resources

Other Resources

NACUBO Contact: Sue Menditto, director, accounting policy