46AU-C 920 Letters for Underwriters and Certain Other Requesting Parties


AU-C 920 details the auditor's responsibilities on engagements to issue comfort letters for underwriters and certain other requesting parties in connection with financial statements and financial statement schedules contained in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the Act) and certain other securities offerings. (See “Overview” section for additional discussion.) (AU-C 920.01)


Source: AU-C 920.07. For definitions of these terms associated with this Section, see Appendix A, “Definitions of Terms”: Capsule financial information, Change period, Closing date, ...

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