Filings under federal securities statutes; Statement on auditing standards, 037

When an independent accountant\u27s report is included in registration statements, proxy statements, or periodic reports filed under the federal securities statutes, the accountant\u27s responsibility, generally, is in substance no different from that involved in other types of reporting. However, the nature and extent of this responsibility are specified in some detail in these statutes and in the related rules and regulations.https://egrove.olemiss.edu/aicpa_sas/1035/thumbnail.jp