Proposed SAS, Inquiries of the Predecessor Auditor Regarding Fraud and NOCLAR was issued for public comment. (Amends Statement on Auditing Standards [SAS] No. 122, Statements on Auditing Standards: Clarification and Recodification, as amended, section 210, Terms of Engagement [AICPA, Professional Standards, AU-C sec. 210]). Comments are requested by June 30, 2021 and should be submitted in Word format and sent to CommentLetters@aicpa.org.

The Exposure Draft is available at: https://www.aicpa.org/content/dam/aicpa/research/exposuredrafts/accountingandauditing/downloadabledocuments/20210225a/20210225a-noclar-ed.pdf