Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC's Concept Release No. 33-9862; 34-75344 File No. S7-13-15, 'Possible Revisions to Audit Committee Disclosures'

Abstract

Recently, the Securities and Exchange Commission (SEC) solicited public comments on its Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures. This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release. The invitation to comment (which invited comments through September 8, 2015) is available at: https:// www.sec.gov/rules/concept/2015/33-9862.pdf. Our comments submitted to the SEC appear below.

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC's Concept Release No. 33-9862; 34-75344 File No. S7-13-15, 'Possible Revisions to Audit Committee Disclosures'. Available from: https://www.researchgate.net/publication/283200514_Comments_of_the_Standards_Committee_of_the_Auditing_Section_of_the_American_Accounting_Association_on_the_SEC%27s_Concept_Release_No_33-9862_34-75344_File_No_S7-13-15_%27Possible_Revisions_to_Audit_Commit [accessed Jun 26, 2017].