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2022 AICPA & CIMA Not-for-Profit Industry Conference

NOT2228 - Getting it Right: Understanding the New Audit Reporting SAS and Common Reporting Issues

Jun 14, 2022 10:35am ‐ Jun 14, 2022 11:50am

Standard: $49.00


This session will address the recent audit report changes from SAS 134, including new concepts such as KAMs, and how to avoid common errors. We will also highlight challenges around when to modify the audit report or include emphasis or other matter paragraphs.

Learning Objectives:
  • Analyze the new audit reporting requirements from SAS 134.
  • Identify when to modify the auditor's report.
  • Determine when to include an emphasis or other matter paragraph.


  • Andrew Prather, CPA, CGMA, Shareholder, Clark Nuber P.S.
  • Kris Ray, CPA, NFP Industry Technical Leader, Plante Moran, PLLC
Tags: A and A
Category: Concurrent Session Onsite and Online

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