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EXPOSURE DRAFT PROPOSED STATEMENT ON AUDITING STANDARDS AMENDMENT TO STATEMENT ON AUDITING STANDARDS NO. 122, STATEMENTS ON AUDITING STANDARDS: CLARIFICATION AND RECODIFICATION, SECTION 920, LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES, AS AMENDED (Amendment to Statement on Auditing Standards [SAS] No. 122, Statements on Auditing Standards: Clarification and Recodification, section 920, Letters for Underwriters and Certain Other Requesting Parties, as amended [AICPA, Professional Standards, AU-C sec. 920]) February 13, 2014 Comments are requested by April 15, 2014 Prepared by the AICPA Auditing Standards Board for comment from persons interested in auditing and reporting issues. Comments should be addressed to Sherry Hazel at shazel@. 1 Copyright © 2014 by American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 Permission is granted to make copies of this work provided that such copies are for personal, intraorganizational, or educational use only and are not sold or disseminated and provided further that each copy bears the following credit line: “Copyright © 2014 by American Institute of Certified Public Accountants, Inc. Used with permission.” 2 CONTENTS Page Explanatory Memorandum Introduction 4 Background 4 Effective Date 4 Explanation of Proposed Amendments 4 Issues for Consideration 9 Guide for Respondents