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Board to Consider Adopting Rules on Reporting by Registered Public Accounting Firms and on Succeeding to a Predecessor Firm's Registration Status

The Public Company Accounting Oversight Board has scheduled an open meeting for Tuesday, June 10, at 9:30 a.m., in the Board’s open meeting room at 1666 K St. NW, Washington, DC.

The Board will consider adopting rules requiring annual and special reporting of specified information by registered public accounting firms. The information would be made publicly available, subject to certain exceptions for confidential information. Any rules that the Board adopts would form the foundation of the Board's reporting regime for registered firms, which the Board would anticipate expanding or revising over time as appropriate.

The Board also will consider adopting rules on succeeding to the registration status of a predecessor firm in the event of mergers or changes in a firm's legal form.

The Board proposed, and received public comment on, reporting and succession rules and forms in 2006. The reporting rules the Board proposed would require all registered firms to report certain information annually and to report other information if and when any of certain specified events occur. The succession rules the Board proposed would require firms to provide certain information and representations as a condition to succeeding to the registration status of a predecessor.

The meeting will be open to the public and Webcast via a link on the PCAOB’s Web site (www.pcaobus.org) that will be made available the day of the meeting. The meeting also will be available via podcast later in the day.

 

Related Information

  • Event Details and Documents