PCAOB Roundtable on Communications with Audit Committees

8:30 a.m. – 9 a.m.	Welcome and Introductions
9 a.m. – 10:15 a.m.	Communications Useful to Audit Committees' Oversight of the Audit
10:15 a.m. – 10:30 a.m.	Break
10:30 a.m. – 11:15 a.m.	Accounting Policies, Practices, and Estimates
11:15 a.m. – 12 p.m.	Two-Way Communication Between the Auditor and the Audit Committee
12 p.m. – 1 p.m.	Lunch
1 p.m. – 1:45 p.m.	Written Versus Oral Communications
1:45 p.m. – 2:05 p.m.	Describing Audit Committee Responsibilities in the Engagement Letter
2:05 p.m. – 2:25 p.m.	Management Communications
2:25 p.m. – 2:45 p.m.	Uncorrected Misstatements
2:45 p.m. – 3 p.m.	Wrap-Up and Closing Remarks

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