The New Going Concern Standard puts the onus on the management to declare (with insights from the auditor) of the organization's ability to continue in the coming year. Additionally, the declaration stretches to at least 3 months after the following year. Another important thing is that it requires a support letter from the manager or the holding company (when deemed necessary) and the auditor has the right to evaluate the intent and financial ability of the holding company to support the subsidiary (if and when needed).