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SAS No. 112

Get information and tools pertaining to SAS No. 112.


SAS No. 112 Toolkit
SAS No. 112 will have an impact on the audits your firm performs for financial statements that ended on or after December 15, 2006. This toolkit will give you better insight into the implementation of SAS No. 112. Learn More>>
SAS No. 112 Frequently Asked Questions
SAS 112 FAQ document is intended to address the most common practitioner questions and concern related to applying SAS 112. Learn More>>
SAS No. 112 Talking Points
PCPS Member
This document is meant to assist practitioners in addressing common questions clients may have related to SAS No. 112 and what the new standard means to their audit engagement. Learn More>>
SAS No. 112 Overview PowerPoint
PCPS Member
This presentation provides an overview of SAS No. 112, the impact to the client's audit, and definitions and examples of significant deficiencies and material weaknesses. Learn More>>
SAS No. 112 Client Letter Communicating Significant Deficiencies and/or Material Weaknesses
PCPS Member
This template document is intended for you to use to communicate identified significant deficiencies or material weaknessees that is based on the sample communication outlined in SAS No. 112. Learn More>>