Sec. 8. "AICPA Statements on Auditing Standards (SAS) 61, Communication with Audit Committees" refers to the provision entitled "Statement on Auditing Standards 61, Communication with Audit Committees" that is: (1) published by the American Institute of Certified Public Accountants; and (2) in effect on January 1, 2018. As added by P.L.124-2018, SEC.1.
"AICPA Statements on Auditing Standards (SAS) 61, Communication with Audit Committees"
Ind. Code § 27-1-1.5-8, under Incorporation by Reference in IC 27.
Ind. Code § 27-1-1.5-8