In January 2017, the AICPA’s Auditing Standards Board (ASB) approved the issuance of Statement on Auditing Standards No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern. Hear from an industry expert as this new SAS will be effective for audits of financial statements for periods ending on or after December 15, 2017 and for reviews of interim financial information for interim periods beginning after fiscal years ending on or after December 15, 2017.