On 1/24/2015, the AICPA Auditing Standards Board (ASB) issued four auditing interpretations to address issues related to the Statement on Auditing Standards No. 126.
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When will extraordinary items be tested on CPA Exam?
Due to early implementation, ASU No. 2015-15 will become testable on the CPA Examination six months after its issue date, in the October-November 2015 test window.