Revision of Audit Committee Statement No. 68 "Auditors' Comfort Letters to Arrangers" and "Outline of Auditors' Comfort Letters to Arrangers"
September 11, 2008
The Auditing and Assurance Practice Committee announced the revision of Audit Committee Statement No. 68, "Auditors' Comfort Letters to Arrangers" and "Outline of Auditors' Comfort Letters to Arrangers" on August 1, 2008. The revision is applicable to letters that are submitted on or after September 1, 2008 among those letters for registration statements that include quarterly consolidated and/or separate financial statements for periods beginning on or after April 1, 2008. This revision was made to conform to the implementation of "Review Standards for Quarterly Financial Statements", which is effective on April 1, 2008 and the amended Financial Instruments and Exchange Act.
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