AU-C 800 series amended to conform with auditor reporting standard

By Ken Tysiac

A new standard issued Tuesday by the AICPA Auditing Standards Board (ASB) is designed to align the AU-C 800 series in AICPA Professional Standards with the new standard on auditor reporting.

Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, was issued in May 2019.

SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134, is part of the ASB’s ongoing effort to conform other AICPA auditing standards with SAS No. 134 and other recently issued SASs. SAS No. 139 makes changes to:

  • AU-C Section 800, Special Considerations — Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks.
  • AU-C Section 805, Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement.
  • AU-C Section 810, Engagements to Report on Summary Financial Statements.

SAS No. 139 takes effect for periods ending on or after Dec. 15, 2020. Early implementation is not permitted.

“The issuance of SAS No. 139 is another step in finalizing our auditor reporting suite of standards,” AICPA Chief Auditor Bob Dohrer, CPA, CGMA, said in a news release. “These revised auditor’s reports involving special-purpose accounting frameworks and other unique reporting scenarios provide additional transparency into the basis for the auditor’s opinion and the responsibilities of both entity management and auditors.”

Ken Tysiac ( is the JofA’s editorial director.


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