ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009 Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet. Canonical page: https://zoelaw.ai/legislation/asa-265-communicating-deficiencies-in-internal-control-to-those-charged-with-governance-and-manageme