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Recently issued auditing interpretations are listed below.
- Interpretation No. 3, “Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan,” of AU-C section 500, Audit Evidence (June 2014)
- Interpretation No. 2, “Auditor of Governmental Agent Multiple-Employer Pension Plan,” of AU-C section 805,Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (June 2014)
- Interpretation No. 2, “Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 500 (April 2014)
