Professional Standards Update No. 80
Published: Apr 26, 2021. Publicly Released: Apr 27, 2021.
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To alert the audit community to changes in professional standards, we periodically issue Professional Standards Updates (PSU). The purpose of these updates is to highlight the effective dates and issuance of recent standards and guidance related to engagements conducted in accordance with Government Auditing Standards. PSUs contain summary information only, and those affected by a change should refer to the respective standard or guidance for details. This PSU has three sections.