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Board to Consider Rules on Reference to PCAOB in Auditors' Reports, Technical Amendments

The Public Company Accounting Oversight Board has scheduled an open meeting for 10 a.m. Wednesday, Dec. 17, in the South American B Room at the Capital Hilton, 1001 16th St., N.W., in Washington, DC. The Board is scheduled to consider:
 

  • Adopting a rule governing reference to PCAOB standards in auditors' reports. The proposed standard requires an auditor to state that its audit was performed in accordance with PCAOB standards in all future audit reports, replacing the previously required reference to generally accepted auditing standards.
  • Adopting technical amendments to interim standards rules. The proposed technical amendments reflect that the Board will be superseding, or effectively amending, the existing professional standards referred to in the Board's rules on interim standards as the Board continues to set auditing and related professional practice standards. The Board adopted its rules on interim standards on April 16. Those temporary rules refer to existing professional standards of auditing, attestation, quality control, ethics and independence.

The meeting is open to the public and will be webcast at www.pcaobus.org.

 

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