When a CPA changes the firm name (not a new firm or entity), how should it handle that when issuing a comparative period audit report? Do you have to mention the name change? Does anyone know of any language in the Standards?

Interesting question. Off the top of my head, I don't know of anything in the Standards. I would think if it was a name change it wouldn't have to be mentioned, if the same people are taking responsibility for both years, but that is just a guess. Best advice I can give is to call the State Board and get someone's opinion. If that doesn't appeal or you can't get an answer, some State Societies have a list of CPA's that offer advice on a volunteer basis.