Indiana Code 27-1-1.5-8. “AICPA Statements on Auditing Standards (SAS) 61, Communication with Audit Committees”
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Sec. 8. “AICPA Statements on Auditing Standards (SAS) 61, Communication with Audit Committees” refers to the provision entitled “Statement on Auditing Standards 61, Communication with Audit Committees” that is:
(1) published by the American Institute of Certified Public Accountants; and
(2) in effect on January 1, 2018.
As added by P.L.124-2018, SEC.1.