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Statement on Auditing Standards Issued by the Auditing Standards Board AICPA American Institute of Certified Public Accountants Letters for Underwriters and Certain Other Requesting Parties ( Supersedes Statement on Auditing Standards No. 49, AICPA, Professional Standards, vol. 1, AU sec. 634.) C O N T E N T S O F S T A T E M E NT Paragraph Introduction 1- 2 Applicability 3- 9 General 10- 20 Guidance on the Format and Contents of Comfort Letters 21- 61 Dating 22- 23 Addressee 24 Introductory Paragraph 25- 29 Independence 30- 31 Compliance With SEC Requirements 32- 33 Commenting in a Comfort Letter on Information Other Than Audited Financial Statements 34- 52 General 34 Knowledge of the Internal Control Structure 35 Unaudited Condensed Interim Financial Information 36- 37 Capsule Financial Information 38- 40 Pro Forma Financial Information 41- 42 Financial Forecasts 43 Copyright © 1993 by American Institute of Certified Public Accountants, Inc. All rights reserved. Requests for permission to make copies of any part of this work should be mailed to Permissions Department, AICPA, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311- 3881. 1234567890 AudS 99876543 February 1993 72