On January 30, 1939, the Committee on Auditing Procedure was formed by the AICPA to evaluate, discuss, and issue guidance exclusively on auditing-related matters. This Committee is considered the antecessor of the Auditing Standards Board, and was the first to issue Statements on auditing standards and principles to the public accounting community. In 1941 it issued a pamphlet titled "Statements on Auditing Procedure", which discussed the auditor’s responsibility in applying judgment in audits. It was followed by a series of numbered pronouncements called "Statements on Auditing Procedures", or SAP (the antecessors of Statements on Auditing Standards), issued between 1939 up to the early 1970s for a total of 54 SAP pronouncements. During that time, the Securities Exchange Commission required public accountants to include a representation in their independent audit reports that the audit was performed in compliance with generally accepted auditing standards, and the Committee issued a booklet titled "Generally Accepted Auditing Standards—Their Significance and Scope" to adopt the SEC’s requirement. In 1963, the Committee issued "Statement on Auditing Procedure No. 33" to consolidate and replace various pronouncements issued between 1949 and 1963, including pamphlets and statements.