From www.journalofaccountancy.com: (US context) The AICPA Auditing Standards Board has released two exposure drafts for public comment regarding proposed amendments to auditing and attestation standards.

One draft addresses changes to AT-C Section 210 for review engagements, allowing for a qualified conclusion or disclaimer in the presence of scope limitations, effective for reports dated after December 15, 2026.

The other draft proposes amendments to GAAS relating to external confirmations, aiming to enhance audit quality for nonissuer financial statements, with an effective date for audits ending no earlier than December 15, 2027.