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PCAOB Updates

PCAOB Auditing Standard No. 1 Effective May 24

The Public Company Accounting Oversight Board announced that its Auditing Standard No. 1, References in Auditors' Reports to the Standards of the PCAOB, has been approved by the U.S. Securities and Exchange Commission.

PCAOB Auditing Standard No. 1 requires that auditors' reports on audits and other engagements relating to public companies and other issuers include a reference that the engagement was performed in accordance with the standards of the PCAOB. This replaces the previous reference to generally accepted auditing standards. This standard is effective beginning May 24, 2004.

The SEC’s order approving the auditing standard is available on the SEC’s Web site www.sec.gov, under Regulatory Actions.

 

Related Information

  • Docket 010