ICAI has issued Exposure Drafts of Revised ‘SA 800 (Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks)‘, ‘SA 805 (Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement)‘ and SA 810 (Engagements to Report on Summary Financial Statements)‘ for Comments from stakeholders latest by 25 August 2018.
Your comments on these Exposure Drafts should reach ICAI by August 25, 2018. Comments are most helpful if they indicate the specific paragraph(s) to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. The comments should be sent to:
Secretary, Auditing and Assurance Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, A-29, Sector-62, NOIDA, Uttar Pradesh – 201 309
Comments can also be e-mailed at : email@example.com
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