Ind. Code § 27-1-1.5-8

"AICPA Statements on Auditing Standards (SAS) 61, Communication with Audit Committees"

As added by P.L.124-2018, SEC.1.

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.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.