June 30, 2025 letter commenting on AICPA's Exposure Draft: "SAS External Confirmations"

This letter provides GAO's comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) proposed Statement on Auditing Standards (SAS), External Confirmations. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.