The Auditing Standards Board issued an exposure draft (ED) of a proposed Statement on Auditing Standards (SAS), The Auditor’s Communication With Those Charged With Governance, that will replace SAS no. 61, Communication With Audit Committees, as amended. The ED, which is available at www.aicpa.org/download , would set forth the matters that auditors are required to communicate and discuss how they should do so. Comments are due May 31, 2006.