October 11, 2018, letter commenting on AICPA's July 2018 Proposed Statement on Standards for Attestation Engagements, "Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification"

This letter provides GAO's comments on the American Institute of Certified Public Accountants' (AICPA) Proposed Statement on Standards for Attestation Engagements, Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification. GAO promulgates generally accepted government auditing standards (GAGAS), which provide professional standards for auditors of government entities in the United States.