§ 27-1-1-5-8

'AICPA Statements on Auditing Standards (SAS) 61, Communication with Audit Committees' refers to the provision entitled 'Statement on Auditing Standards 61, Communication with Audit Committees' that is:(1) published by the American Institute of Certified Public Accountants; and(2) in effect on January 1, 2018.As added by P.L.124-2018, SEC.1.