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Proposed Reorganized Standards

In conjunction with PCAOB Release No. 2014-001, the PCAOB is releasing a draft demonstration version of the proposed reorganized auditing standards to facilitate review of and comment on the proposed amendments to implement the reorganization. The demonstration version includes mapping tools and a revised guidance page that contains the auditing interpretations. Interested persons may comment as described in PCAOB Release No. 2014-001, or by using the comment button.

The proposed reorganization of the auditing standards in this demonstration version have not been adopted by the Board. The PCAOB auditing standards that are currently in effect can be found here.