158 paragraphs found
Requesting parties means third party underwriter(s) and/or other parties involved with the entity’s securities offering (such as financial intermediaries, buyers, sellers, brokers or selling agents or group or component auditors) that have agreed to be …
Responsible party of the entity means those charged with governance of the entity (ordinarily the Board of Directors) who are responsible for the preparation of the offering document, and who engage the auditor to issue a comfort letter to the requesting …
Underwriter means any person or their agent who has purchased, or intends to purchase securities from an issuer with a view to, or offers or sells for an issuer in connection with, the distribution of any security, or participates or has a direct or …
Underwriting agreement means a formal agreement between the underwriter(s) and the responsible party of the entity with respect to the entity’s offering document. It may specify the form and content of the comfort letter to be requested of the auditor, …
This Standard on Related Services applies to engagements relating to the auditor of an entity providing a comfort letter to certain requesting parties in respect of particular financial information related to, and/or included in, an offering …
This Standard on Related Services is operative for comfort letter engagements commencing on or after 1 July 2013 . …