PCAOB Speeches & Statements RSS Feedhttp://pcaobus.org/_layouts/feed.aspx?xsl=1&web=/News/Speech&page=f5bb62cd-0e46-4bf2-b554-39683e3b906d&wp=b7a328b4-9d65-47bf-b8b7-fb384e6503c6Board Member and Staff Speeches and Statements60Background on the PCAOBhttp://pcaobus.org/News/Speech/Pages/05162013_Kennesaw.aspxTue, 21 May 2013 14:07:44 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/05102013_AAA.aspxFri, 10 May 2013 14:26:52 GMTStatement on the Reproposed Auditing Standard on Related Parties and Reproposed Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/05072013_Franzel.aspxTue, 07 May 2013 15:02:24 GMTStatement on the Reproposed Auditing Standard on Related Parties and Reproposed Amendments to Certain PCAOB Auditing Standards Regarding Significant http://pcaobus.org/News/Speech/Pages/05072013_Hanson.aspxTue, 07 May 2013 15:03:29 GMTStatement on the Reproposed Auditing Standard on Related Parties and Reproposed Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/05072013_Harris.aspxTue, 07 May 2013 15:04:26 GMTStatement on the Reproposed Auditing Standard on Related Parties and Reproposed Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/05072013_Ferguson.aspxTue, 07 May 2013 18:14:12 GMTStatement on the Reproposed Auditing Standard on Related Parties and Reproposed Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/05072013_Doty.aspxTue, 07 May 2013 15:01:06 GMTStatement on the 2013 PCAOB Academic Conferencehttp://pcaobus.org/News/Speech/Pages/04252013_Franzel.aspxThu, 25 Apr 2013 22:06:20 GMTRecent Activities of the Investor Working Group and the Investor Advisory Grouphttp://pcaobus.org/News/Speech/Pages/04251013_Harris.aspxMon, 29 Apr 2013 19:25:17 GMTThe Role of the Audit in the Global Economyhttp://pcaobus.org/News/Speech/Pages/04182013_ICAS.aspxMon, 06 May 2013 21:53:44 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/04122013_Doty.aspxMon, 15 Apr 2013 15:51:11 GMTStatement on the Proposed Framework for Reorganization of PCAOB Auditing Standardshttp://pcaobus.org/News/Speech/Pages/03262013_HarrisStatement.aspxTue, 26 Mar 2013 15:15:46 GMTStatement on the Proposed Framework for Reorganization of PCAOB Auditing Standardshttp://pcaobus.org/News/Speech/Pages/03262013_FergusonStatement.aspxTue, 26 Mar 2013 14:50:56 GMTStatement on the Proposed Framework for Reorganization of PCAOB Auditing Standardshttp://pcaobus.org/News/Speech/Pages/03262013_HansonStatement.aspxTue, 26 Mar 2013 14:51:38 GMTStatement on the Proposed Framework for Reorganization of PCAOB Auditing Standardshttp://pcaobus.org/News/Speech/Pages/03262013_DotyStatement.aspxTue, 26 Mar 2013 14:55:05 GMTRising Audit Professionals http://pcaobus.org/News/Speech/Pages/02282013_Alabama.aspxMon, 04 Mar 2013 16:31:10 GMTProtecting Investors through Reliable Auditshttp://pcaobus.org/News/Speech/Pages/02262013_WayneState.aspxTue, 26 Feb 2013 19:24:05 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/02142013_WestLegal.aspxTue, 19 Feb 2013 19:07:20 GMTRemarks on the Global Audithttp://pcaobus.org/News/Speech/Pages/02082013_Texas.aspxTue, 19 Feb 2013 13:48:28 GMTProtecting Investors by Seizing the Opportunity to Strengthen Audit Qualityhttp://pcaobus.org/News/Speech/Pages/01182013_New Orleans.aspxThu, 31 Jan 2013 03:31:10 GMTRemarkshttp://pcaobus.org/News/Speech/Pages/12042012_AICPA.aspxWed, 05 Dec 2012 18:55:06 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/12032012_AICPA.aspxMon, 03 Dec 2012 21:03:41 GMTStatement on Efforts to Gain Investor Input, PCAOB Standard Setting and the Future Role and Relevancy of the Audithttp://pcaobus.org/News/Speech/Pages/11302012_CPAB.aspxTue, 16 Apr 2013 16:42:20 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/11292012_Baruch.aspxMon, 03 Dec 2012 21:00:56 GMTStatement on Proposed 2013 Budget and Strategic Planhttp://pcaobus.org/News/Speech/Pages/11282012_FranzelStatementBudget.aspxWed, 28 Nov 2012 15:10:03 GMTStatement on Proposed 2013 Budget and Strategic Plan http://pcaobus.org/News/Speech/Pages/11282012_DotyStatementBudget.aspxWed, 28 Nov 2012 18:35:23 GMTStatement on Proposed 2013 Budget and Strategic Planhttp://pcaobus.org/News/Speech/Pages/11282012_HansonOpeningStatement.aspxWed, 28 Nov 2012 17:55:14 GMTStatement on Proposed 2013 Budget and Strategic Planhttp://pcaobus.org/News/Speech/Pages/11282012_HarrisOpeningStatment.aspxWed, 28 Nov 2012 16:02:38 GMTPCAOB Regulatory Initiativeshttp://pcaobus.org/News/Speech/Pages/11082012_Doty.aspxWed, 12 Dec 2012 16:11:34 GMTGovernments and the Motion Men Give Themhttp://pcaobus.org/News/Speech/Pages/11012012_AuditCommittee.aspxMon, 26 Nov 2012 14:33:54 GMT10 Years After SOX: PCAOB Updatehttp://pcaobus.org/News/Speech/Pages/10292012_NASBA.aspxWed, 12 Dec 2012 19:13:54 GMTCurrent Trends and Issues in Public Company Auditinghttp://pcaobus.org/News/Speech/Pages/10262012_Franzel.aspxFri, 16 Nov 2012 22:03:52 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/10182012_FranzelOpeningStatement.aspxTue, 23 Oct 2012 19:34:52 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/10182012_HansonOpeningStatement.aspxTue, 23 Oct 2012 19:35:17 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/10182012_DotyOpeningStatement.aspxTue, 23 Oct 2012 19:35:45 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/10182012_HarrisOpeningStatement.aspxTue, 23 Oct 2012 19:37:58 GMTProtecting Investors through Independent, High Quality Auditshttp://pcaobus.org/News/Speech/Pages/10142012_FranzelNACD.aspxMon, 15 Oct 2012 15:08:46 GMTCapital and Adventure: The Auditor’s Role in the Modern Corporationhttp://pcaobus.org/News/Speech/Pages/10012012_DotyIFIAR.aspxWed, 03 Oct 2012 19:55:22 GMTThe PCAOB’s Role in Investor Protectionhttp://pcaobus.org/News/Speech/Pages/09282012_UNO.aspxFri, 28 Sep 2012 19:55:26 GMTRemarks on The Sarbanes-Oxley Act of 2002: Ten Years Laterhttp://pcaobus.org/News/Speech/Pages/09242012_NYU.aspxMon, 10 Dec 2012 19:02:03 GMTInvestor Protection through Audit Oversighthttp://pcaobus.org/News/Speech/Pages/09212012_FergusonCalState.aspxFri, 21 Sep 2012 15:42:47 GMTKeynote Address - PCAOB: Protecting Investors and the Public Interesthttp://pcaobus.org/News/Speech/Pages/09132012_FranzelALICLEConference.aspxThu, 13 Sep 2012 16:11:39 GMTStatement on Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/08152012_FranzelStatement.aspxWed, 15 Aug 2012 20:47:42 GMTStatement on Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/08152012_HansonStatement.aspxWed, 15 Aug 2012 13:28:05 GMTStatement on Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/08152012_DotyStatement.aspxWed, 15 Aug 2012 15:23:03 GMTStatement on Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/08152012_HarrisStatement.aspxWed, 15 Aug 2012 21:05:57 GMTStatement on Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/08152012_FergusonStatement.aspxWed, 15 Aug 2012 15:22:33 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/06282012_FranzelOpeningStatement.aspxWed, 27 Jun 2012 17:53:13 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotation http://pcaobus.org/News/Speech/Pages/06282012_HarrisOpeningStatement.aspxWed, 27 Jun 2012 17:53:18 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/06282012_DotyOpeningStatement.aspxThu, 28 Jun 2012 01:16:50 GMTInvestor Protection through Audit Oversighthttp://pcaobus.org/News/Speech/Pages/06192012_FergusonSECConference.aspxMon, 18 Jun 2012 14:15:22 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/06072012_FranzelSmallBusinessForum.aspxTue, 05 Jun 2012 20:57:17 GMTAuditing the Futurehttp://pcaobus.org/News/Speech/Pages/06072012_HansonAICPA.aspxThu, 07 Jun 2012 15:17:36 GMTCompliance and the Audit: Of Relevance and Investor Protectionhttp://pcaobus.org/News/Speech/Pages/06042012_DotyRelevenceInvestorProtection.aspxMon, 04 Jun 2012 14:21:14 GMTThe Relevance of Audits and the Needs of Investorshttp://pcaobus.org/News/Speech/Pages/05312012_DotyAuditsInvestors.aspxFri, 01 Jun 2012 13:33:34 GMTThird International Conference on Global Capital Markets and Corporate Governancehttp://pcaobus.org/News/Speech/Pages/05312012_HarrisSpeech.aspxWed, 06 Jun 2012 18:13:37 GMTThe Future of Financial and Business Reporting from a Standards-Setting and Regulatory Perspectivehttp://pcaobus.org/News/Speech/Pages/06052012_DotyFutureReporting.aspxTue, 05 Jun 2012 18:36:49 GMTKeynote Address: Driving Change to Achieve Independent and High Quality Auditshttp://pcaobus.org/News/Speech/Pages/05032012_Baruch.aspxWed, 02 May 2012 20:25:04 GMTThe PCAOB and Audits of Smaller Broker-Dealershttp://pcaobus.org/News/Speech/Pages/04262012_FranzelBDForum.aspxMon, 30 Apr 2012 15:12:23 GMTInvestors and the Auditors of the Futurehttp://pcaobus.org/News/Speech/Pages/04122012_HarrisAcademicConference.aspxMon, 16 Apr 2012 15:07:17 GMTTestimony Concerning Accounting and Auditing Oversight: Pending Proposals and Emerging Issues Confronting Regulators, Standard Setters and the Economyhttp://pcaobus.org/News/Speech/Pages/03282012_DotyTestimony.aspxWed, 28 Mar 2012 13:11:26 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/03282012_FranzelRemarks.aspxFri, 30 Mar 2012 19:36:52 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/03282012_HarrisRemarks.aspxFri, 30 Mar 2012 18:27:36 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/03282012_Hanson.aspxTue, 03 Apr 2012 13:22:45 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/03212012_FergusonStatement.aspxWed, 21 Mar 2012 13:30:01 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/03212012_HansonStatement.aspxWed, 21 Mar 2012 13:29:55 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/03212012_FranzelStatement.aspxWed, 21 Mar 2012 13:29:58 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/03212012_DotyStatement.aspxWed, 21 Mar 2012 13:30:04 GMTStatement on Public Meeting On Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/03212012_HarrisStatement.aspxThu, 22 Mar 2012 14:48:44 GMTThe Legacy of Sarbanes-Oxley and Its Implications for Dodd-Frankhttp://pcaobus.org/News/Speech/Pages/03022012_HarrisGWU.aspxThu, 08 Mar 2012 14:13:50 GMTRemarks During a Panel Discussion Concerning Globalization of Accounting & Auditing Standards: Will U.S. Investors Benefit?http://pcaobus.org/News/Speech/Pages/02282012_DCBar.aspxThu, 05 Apr 2012 20:44:01 GMTFarewell to the PCAOBhttp://pcaobus.org/News/Speech/Pages/02282012_GoelzerFarewell.aspxTue, 28 Feb 2012 15:48:08 GMTProposed Amendments Conforming PCAOB Rules and Forms to the Dodd-Frank Act http://pcaobus.org/News/Speech/Pages/02282012_GoelzerAmendments.aspxTue, 28 Feb 2012 20:53:44 GMTProposed Auditing Standard on Related Parties and Proposed Amendments on Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/02282012_GoelzerStandard.aspxTue, 28 Feb 2012 21:23:59 GMTTribute to Dan Goelzer on the Occasion of his Last Meetinghttp://pcaobus.org/News/Speech/Pages/02282012_DotyGoelzer.aspxTue, 28 Feb 2012 15:47:38 GMTProposed Auditing Standard on Related Parties and Proposed Amendments on Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/02282012_DotyStandard.aspxTue, 28 Feb 2012 21:23:56 GMTProposed Amendments Conforming PCAOB Rules and Forms to the Dodd-Frank Act http://pcaobus.org/News/Speech/Pages/02282012_DotyAmendments.aspxTue, 28 Feb 2012 20:53:41 GMTProposed Auditing Standard on Related Parties and Proposed Amendments on Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/02282012_FergusonStandard.aspxTue, 28 Feb 2012 21:23:51 GMTProposed Auditing Standard on Related Parties and Proposed Amendments on Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/02282012_HarrisStandard.aspxTue, 28 Feb 2012 21:24:04 GMTProposed Amendments Conforming PCAOB Rules and Forms to the Dodd-Frank Act http://pcaobus.org/News/Speech/Pages/02282012_HansonAmendments.aspxTue, 28 Feb 2012 20:53:46 GMTProposed Auditing Standard on Related Parties and Proposed Amendments on Significant Unusual Transactionshttp://pcaobus.org/News/Speech/Pages/02282012_HansonStandard.aspxTue, 28 Feb 2012 21:24:02 GMTWilliam O. Douglas Award Acceptance Speechhttp://pcaobus.org/News/Speech/Pages/02242012_GoelzerASECA.aspxThu, 01 Mar 2012 14:22:34 GMTReflections on the State of the Audit Professionhttp://pcaobus.org/News/Speech/Pages/01132012_HansonAAA.aspxMon, 23 Jan 2012 19:15:35 GMTStatement on Reproposed Auditing Standard Related to Communications with Audit Committees http://pcaobus.org/News/Speech/Pages/12202011_DotyStatement.aspxTue, 24 Jan 2012 17:19:17 GMTStatement on Reproposed Auditing Standard Related to Communications with Audit Committees http://pcaobus.org/News/Speech/Pages/12202011_FergusonStatement.aspxTue, 24 Jan 2012 17:19:19 GMTStatement on Reproposed Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/12202011_GoelzerStatement.aspxTue, 24 Jan 2012 17:19:20 GMTStatement on Reproposed Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/12202011_HansonStatement.aspxTue, 24 Jan 2012 17:19:21 GMTStatement on Reproposed Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/12202011_HarrisStatement.aspxTue, 24 Jan 2012 17:19:22 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/12192011_HansonForumKeynote.aspxTue, 24 Jan 2012 17:19:15 GMTThe Work of the International Forum of Independent Audit Regulators and the Role of Auditor Oversight in Financial Institution Risk Disclosurehttp://pcaobus.org/News/Speech/Pages/12092011_GoelzerIFIAR.aspxTue, 24 Jan 2012 17:18:34 GMT2011 Statesman Dinner Remarkshttp://pcaobus.org/News/Speech/Pages/12062011_DotyStatesmanDinner.aspxTue, 24 Jan 2012 17:18:21 GMTWhat the PCAOB Expects for the Coming Year and Beyondhttp://pcaobus.org/News/Speech/Pages/12052011_DotyAICPA.aspxTue, 24 Jan 2012 17:18:20 GMTAuditing in the Decade Ahead: Challenge and Changehttp://pcaobus.org/News/Speech/Pages/12012011_DotyKeynote.aspxThu, 26 Jan 2012 20:19:54 GMTStatement on Proposed 2012 Budget and Strategic Planhttp://pcaobus.org/News/Speech/Pages/11302011_DotySpeech.aspxStatement on Proposed 2012 Budget and Strategic PlanTue, 24 Jan 2012 17:17:58 GMTFY 2012 PCAOB Budget and 2011-2015 Strategic Planhttp://pcaobus.org/News/Speech/Pages/11302011_GoelzerSpeech.aspxTue, 24 Jan 2012 17:18:01 GMTStatement on Proposed 2012 Budget and Strategic Planhttp://pcaobus.org/News/Speech/Pages/11302011_FergusonSpeech.aspxTue, 24 Jan 2012 17:18:00 GMTStatement on Proposed 2012 Budget and Strategic Planhttp://pcaobus.org/News/Speech/Pages/11302011_HansonSpeech.aspxTue, 24 Jan 2012 17:18:02 GMTIntroduction to Auditor's Reporting Model Updatehttp://pcaobus.org/News/Speech/Pages/11102011_GoelzerAuditorsReportingModel.aspxTue, 24 Jan 2012 17:17:20 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/11102011_DotyKeynote.aspxTue, 24 Jan 2012 17:17:18 GMTObtaining Investor Inputhttp://pcaobus.org/News/Speech/Pages/11092011_ObtainingInvestorInput.aspxMon, 06 Feb 2012 20:22:50 GMT"Prizes Captured, Shops Sold, Et Cetera": the Importance of Keeping Investors Properly Informedhttp://pcaobus.org/News/Speech/Pages/11032011_DotyNewYorkSocietyCPAs.aspx“Prizes Captured, Shops Sold, Et Cetera”: the Importance of Keeping Investors Properly InformedTue, 24 Jan 2012 17:17:10 GMTThe PCAOB and the Audits of Smaller Broker-Dealershttp://pcaobus.org/News/Speech/Pages/10282011_GoelzerBrokerDealerForum.aspxTue, 24 Jan 2012 17:17:04 GMTMyths and Realities — The PCAOB and Its Role in Broker-Dealer Auditor Regulationhttp://pcaobus.org/News/Speech/Pages/10272011_DotyKeynote.aspxTue, 24 Jan 2012 17:17:01 GMTKeynote Address: A Fresh Look at Auditinghttp://pcaobus.org/News/Speech/Pages/10242011_DotyNASBA.aspxTue, 24 Jan 2012 17:16:55 GMTThe Future of Government Involvement in Public Accountinghttp://pcaobus.org/News/Speech/Pages/10252011_HarrisSpeech.aspxTue, 24 Jan 2012 17:16:56 GMTWhat's Changed: New Frontiers for Auditors Without Bordershttp://pcaobus.org/News/Speech/Pages/10142011_DotySMU.aspxTue, 24 Jan 2012 17:16:37 GMTStatement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Auditshttp://pcaobus.org/News/Speech/Pages/10112011_GoelzerStatement.aspxTue, 24 Jan 2012 17:16:26 GMTStatement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Auditshttp://pcaobus.org/News/Speech/Pages/10112011_DotyStatement.aspxTue, 24 Jan 2012 17:16:23 GMTStatement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Auditshttp://pcaobus.org/News/Speech/Pages/10112011_FergusonStatement.aspxTue, 24 Jan 2012 17:16:24 GMTStatement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Auditshttp://pcaobus.org/News/Speech/Pages/10112011_HarrisStatement.aspxTue, 24 Jan 2012 17:16:29 GMTStatement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Auditshttp://pcaobus.org/News/Speech/Pages/10112011_HansonStatement.aspxTue, 24 Jan 2012 17:16:28 GMTWhat Audit Committees Should Know about the Work of the PCAOBhttp://pcaobus.org/News/Speech/Pages/10042011_GoelzerAACMMeeting.aspxTue, 24 Jan 2012 17:16:14 GMTKeynote Address: Which Way Next? Future Thinking at the PCAOBhttp://pcaobus.org/News/Speech/Pages/10042011_DotyNACD.aspxTue, 24 Jan 2012 17:16:12 GMTAudit Committees and the Work of the PCAOBhttp://pcaobus.org/News/Speech/Pages/10022011_GoelzerNACD.aspxTue, 29 May 2012 18:25:31 GMTKeynote Address at the 10th Annual SEC Financial Reporting Conference of the Center for Corporate Reporting and Governance, California State University, Fullertonhttp://pcaobus.org/News/Speech/Pages/09232011_HansonSpeech.aspxTue, 24 Jan 2012 17:16:02 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/09152011_GoelzerOpeningStatement.aspxTue, 24 Jan 2012 17:15:42 GMTThe Auditor's Reporting Modelhttp://pcaobus.org/News/Speech/Pages/09152011_AuditorsReportingModel.aspxTue, 24 Jan 2012 17:15:40 GMTThe Auditor's Reporting Modelhttp://pcaobus.org/News/Speech/Pages/09152011_HarrisAuditorsReportingModel.aspxTue, 13 Nov 2012 21:32:23 GMTConcept Release on Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/08162011_GoelzerStatement.aspxTue, 24 Jan 2012 17:15:22 GMTConcept Release on Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/08162011_HansonStatement.aspxTue, 24 Jan 2012 17:15:23 GMTConcept Release on Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/08162011_FergusonStatement.aspxTue, 24 Jan 2012 17:15:20 GMTIssuance of a Concept Release on Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/08162011_DotyStatement.aspxTue, 24 Jan 2012 17:15:18 GMTConcept Release on Auditor Independence and Audit Firm Rotationhttp://pcaobus.org/News/Speech/Pages/08162011_HarrisStatement.aspxTue, 24 Jan 2012 17:15:26 GMTProposed Standard on Auditing Supplemental Information Accompanying Audited Financial Statements http://pcaobus.org/News/Speech/Pages/07122011_HansonAuditingStandard.aspxTue, 24 Jan 2012 17:14:24 GMTProposed Standards for Attestation Engagements Related to Broker and Dealer Compliance or Exemption Reportshttp://pcaobus.org/News/Speech/Pages/07122011_HansonAttestationStandards.aspxTue, 24 Jan 2012 17:14:23 GMTProposed Standards for Attestation Engagements Related to Broker and Dealer Compliance or Exemption Reportshttp://pcaobus.org/News/Speech/Pages/07122011_GoelzerStatement.aspxTue, 24 Jan 2012 17:14:21 GMTProposed Standards for Attestation Engagements Related to Broker and Dealer Compliance or Exemption Reportshttp://pcaobus.org/News/Speech/Pages/07122011_DotyAttestationStandards.aspxTue, 24 Jan 2012 17:14:17 GMTProposed Standard on Auditing Supplemental Information Accompanying Audited Financial Statements http://pcaobus.org/News/Speech/Pages/07122011_DotyAuditingStandard.aspxTue, 24 Jan 2012 17:14:19 GMTProposed Standard on Auditing Supplemental Information Accompanying Audited Financial Statementshttp://pcaobus.org/News/Speech/Pages/07122011_GoelzerAuditingStandard.aspxTue, 24 Jan 2012 17:14:20 GMTProposed Standard on Auditing Supplemental Information Accompanying Audited Financial Statementshttp://pcaobus.org/News/Speech/Pages/07122011_HarrisAuditingStandard.aspxTue, 24 Jan 2012 17:14:26 GMTKeynote Address: The Global Dimension Conference on Audit Policyhttp://pcaobus.org/News/Speech/Pages/06302011_DotyKeynoteAddress.aspxTue, 24 Jan 2012 17:14:16 GMTConcept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statementshttp://pcaobus.org/News/Speech/Pages/06212011_HarrisStatement.aspxThree years ago this month, I participated in my first open meeting as a member of the Public Company Accounting Oversight Board. At that meeting, I stated that one of the many reasons that I was delighted to be on the Board was the opportunity to see whether I could "help contribute to making audit reports of public companies more investor friendly." Today, the Board is taking a giant step in the consideration of improvements in those reports.Thu, 26 Jan 2012 20:20:06 GMTConcept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statementshttp://pcaobus.org/News/Speech/Pages/06212011_HansonStatement.aspxI would like to join my fellow Board members in thanking the staff in the Chief Auditor's Office and the Office of General Counsel. As you do in all of the Board's standard setting projects, you received a lot of input from various members of the PCAOB Board and staff. However, I think this project presented particular challenges because of the breadth of the potential changes, the difficult issues involved, and the many views that were expressed during your outreach efforts over the last year.Tue, 24 Jan 2012 17:13:59 GMTConcept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statementshttp://pcaobus.org/News/Speech/Pages/06212011_DotyStatement.aspxThe proposed concept release on the auditor’s reporting model before the Board today is an important step to enhance the relevance of audits to the investing public.Tue, 24 Jan 2012 17:13:55 GMTConcept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statementshttp://pcaobus.org/News/Speech/Pages/06212011_GoelzerStatement.aspxI want to begin by underscoring the importance of this project and the far-reaching impact it could have on auditing. Investors have been emphatic that they want more from auditors than the traditional pass/fail report. In particular, the perception that investors should have been alerted to the risks that ultimately triggered the financial crisis has reignited long-smoldering dissatisfaction with the current audit opinion.Tue, 24 Jan 2012 17:13:58 GMTConcept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statementshttp://pcaobus.org/News/Speech/Pages/06212011_FergusonStatement.aspxI am pleased that the Board has undertaken a project to determine how to improve the auditor's reporting model. Although the Board has issued a number of auditing standards in the past eight years, I believe that this is one of the most important projects that the Board has yet undertaken. I support issuing the concept release for public comment.Tue, 24 Jan 2012 17:13:56 GMTTemporary Rules Relating to the Interim Inspection Programhttp://pcaobus.org/News/Speech/Pages/06142011_FergusonBDInspection.aspxI support adopting temporary rules relating for the interim inspection program for SEC registered non-public broker-dealers.Tue, 24 Jan 2012 17:13:39 GMTInterim Inspection Rules for Auditors of Brokers and Dealershttp://pcaobus.org/News/Speech/Pages/06142011_HansonStatement.aspxI would like to join my fellow Board members in thanking the staff for their thoughtful efforts in developing today’s recommendation. The rules we are adopting today will enable the Board to commence in a timely fashion its oversight over the auditors of brokers and dealers. At the same time, the interim inspection program will allow time for new rules and standards relating to broker dealer audits to evolve and for the Board to consider an appropriate scope and approach for its permanent broker-dealer auTue, 24 Jan 2012 17:13:45 GMTAdoption of Final Rule on Interim Inspection Program for Auditors of Brokers and Dealershttp://pcaobus.org/News/Speech/Pages/06142011_DotyBDInspectionProgram.aspxAs the staff presentation makes clear, the Board’s action today is based on careful consideration of the thoughtful comments we received on the Board’s December 2010 proposal.Tue, 24 Jan 2012 17:13:38 GMTAdoption of Final Rules on Fundinghttp://pcaobus.org/News/Speech/Pages/06142011_DotyBDFunding.aspxThe Board’s amendments to its funding rules will accomplish two things. First, they will implement the Dodd-Frank provisions on funding the Board’s oversight of auditors of brokers and dealers. This funding mechanism is similar to our existing funding for oversight of audits of issuers, but it uses a measure applicable to broker and dealers.Tue, 24 Jan 2012 17:13:36 GMTAllocation of the Accounting Support Fee Among Issuers and Broker-Dealershttp://pcaobus.org/News/Speech/Pages/06142011_FergusonStatement.aspxI support adopting temporary rules relating for the interim inspection program for SEC registered non-public broker-dealers.Tue, 24 Jan 2012 17:13:41 GMTBoard Funding - Final Rules for Allocation of the Board's Accounting Support Fee among Issuers, Brokers, and Dealers, and Other Amendments to the Board's Funding Ruleshttp://pcaobus.org/News/Speech/Pages/06142011_GoelzerBDFunding.aspxThe funding rules that are before the Board create a framework for obtaining the resources to support the Board’s new responsibilities to oversee the auditors of securities brokers and dealers. The rules will also raise the threshold so that public companies with market capitalizations below $75 million will no longer pay PCAOB fees. In both cases, the result is that the largest public companies and brokerages -- that is, those whose financial reporting has the greatest potential impact on the investing pTue, 24 Jan 2012 17:13:42 GMTTemporary Rule for an Interim Program of Inspection Related to Audits of Brokers and Dealershttp://pcaobus.org/News/Speech/Pages/06142011_GoelzerBDInspections.aspxSection 982 of the Dodd-Frank Wall Street Reform and Consumer Protection Act gave the Board inspection, standard-setting, and enforcement authority over auditors of all SEC-registered securities brokers and dealers. The temporary interim inspection rule the Board is considering today is a major step on the road of turning this new authority into a functioning oversight program.Tue, 24 Jan 2012 17:13:44 GMTAllocation of the Board's Accounting Support Fee among Issuers, Brokers, and Dealers, and Other Amendments to the Board's Funding Ruleshttp://pcaobus.org/News/Speech/Pages/06142011_HarrisBDFundingRules.aspxI support the funding rules that we are voting on today for the allocation of the Board’s accounting support fee among issuers, brokers and dealers.Tue, 24 Jan 2012 17:13:47 GMTTemporary Rule for an Interim Program of Inspection Related to Audits of Brokers and Dealershttp://pcaobus.org/News/Speech/Pages/06142011_HarrisBDInspections.aspxI support the rule before us today for an interim program of inspections of broker-dealer audits for the reasons I indicated in my remarks when we considered the subject of the proposed rule during our open meeting on December 14, 2010, and I would ask that my earlier statement be included at the end of my remarks today.Tue, 24 Jan 2012 17:13:49 GMTRethinking the Relevance, Credibility and Transparency of Auditshttp://pcaobus.org/News/Speech/Pages/06022011_DotyKeynoteAddress.aspxI want to discuss what I see as important issues in auditing today and for the future. These are issues that occupy the PCAOB today. Chairman Schapiro, the SEC’s Commissioners, and Chief Accountant Kroeker, who spoke earlier today, also take a deep interest in the PCAOB's work. I am grateful for their support.Tue, 24 Jan 2012 17:13:11 GMTWhy Compliance Officers Should Care About the PCAOBhttp://pcaobus.org/News/Speech/Pages/052311_KeynoteAddress.aspxCompliance Week 2011 Conference, Opening Keynote: Jay D. Hanson, Board MemberThu, 26 Jan 2012 20:20:02 GMTKeynote Address: The Reliability, Role and Relevance of the Audit: A Turning Pointhttp://pcaobus.org/News/Speech/Pages/05052011_KeynoteAddress.aspxThank you John [Elliott (Dean, Zicklin School of Business)] for that kind introduction. I am honored to be with you today. I also want to commend Norm Strauss for his work to convene this conference. For 10 years now, Norm and the Zicklin Center have fostered a meaningful dialogue among policy makers and practitioners on current accounting and auditing issues.Tue, 24 Jan 2012 17:12:27 GMTTestimony Concerning the Role of the Accounting Profession In Preventing Another Financial Crisishttp://pcaobus.org/News/Speech/Pages/04062011_DotyTestimony.aspxTue, 24 Jan 2012 17:11:51 GMTLooking Ahead: Auditor Oversighthttp://pcaobus.org/News/Speech/Pages/04042011_DotyLookingAhead.aspxI am honored to be with you today. The Council of Institutional Investors, through its leaders here in Washington and you its members, plays an important role as a watchdog of the watchdogs. I hope that what I have to say today will demonstrate that the PCAOB has heard your concerns and is committed to seeking thoughtful solutions. I do have to say that the ideas I express today are my own and should not be attributed to the PCAOB as a whole or any other members or staff.Tue, 24 Jan 2012 17:11:46 GMTIntroductory Remarkshttp://pcaobus.org/News/Speech/Pages/03242011_GoelzerStatement.aspxFinancial statement disclosures have become a key component of public company financial reporting. Over the years, the FASB has expanded the nature and scope of the disclosures that are required in financial statements, and disclosures have become more qualitative.Tue, 24 Jan 2012 17:11:15 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/03242011_HarrisStatement.aspxEarlier this week, the Board heard a presentation from Marty Bauman and his team on the staff’s outreach efforts to investors, preparers, audit committee members, auditors, academics and others on possible changes to the auditor’s report. At that meeting, Chairman Doty instructed the Office of the Chief Auditor to move forward on development of a concept release for the Board’s consideration on or about June 30, a roundtable discussion in the fall and a proposed standard in the first quarter of 2012.Tue, 24 Jan 2012 17:11:17 GMTUpdate on PCAOB Developmentshttp://pcaobus.org/News/Speech/Pages/03242011_DotyStatement.aspxGood morning, and welcome to the March, 2011, meeting of the Public Company Accounting Oversight Board's Standing Advisory Group. I want to thank the SAG members and observers for being here today. I appreciate your willingness to devote time to assisting the Board as it considers some of the challenging issues that affect our responsibilities in the area of setting auditing standards. I am looking forward to today's discussions on a number of important topics.Tue, 24 Jan 2012 17:11:14 GMTAssignment: Book Reporthttp://pcaobus.org/News/Speech/Pages/03222011_HansonStatement.aspxWe heard recently from the PCAOB Investor Advisory Group on several topics, including the usefulness of the auditor's report and their criticisms of the role auditors played, or did not play, in the financial crisis. From this group and many others, the consistent theme is that investors are not getting adequate information to make their investment decisions.Tue, 24 Jan 2012 17:11:09 GMTStatement on the Board's Discussion of the Auditor's Reporting Modelhttp://pcaobus.org/News/Speech/Pages/03222011_DotyStatement.aspxThank you for that presentation, Marty. I would like to acknowledge your leadership as Chief Auditor in developing this ground-breaking project. I would also like to thank Jennifer Rand, Deputy Chief Auditor, and the project team – Jessica Watts, Dan Mutzig, and Diane Jules – for their hard work.Tue, 24 Jan 2012 17:11:06 GMTStatement on the Board's Discussion of the Auditor's Reporting Modelhttp://pcaobus.org/News/Speech/Pages/03222011_FergusonStatement.aspxSince the early 1900's, the auditor's report has undergone many changes. In the beginning, when no authoritative accounting or auditing standards existed in the U. S., and auditors wrote individual, free-form audit reports for every engagement.Tue, 24 Jan 2012 17:11:07 GMTStatement on Auditor's Reporting Modelhttp://pcaobus.org/News/Speech/Pages/03222011_GoelzerStatement.aspxI want to begin by underscoring the importance of this project. Investors have been loud and clear in telling the Board that they want more from the auditor than the traditional pass/fail report. For example, at the meeting last week of the Board’s Investor Advisory Group, the Board heard the results of an informal survey conducted by several IAG members.Tue, 24 Jan 2012 17:11:08 GMTStatement on Auditor's Reporting Modelhttp://pcaobus.org/News/Speech/Pages/03222011_HarrisStatement.aspxMr. Chairman, I commend you for taking on this issue of modernizing the auditor’s report and support the timeline for consideration you have laid out.Tue, 24 Jan 2012 17:11:11 GMTStatement on Auditor's Reporting Model Outreach Effortshttp://pcaobus.org/News/Speech/Pages/03222011_BaumannAuditorsReportingModel.aspxTue, 24 Jan 2012 17:11:04 GMTStatement on Auditor's Reporting Model Outreach Effortshttp://pcaobus.org/News/Speech/Pages/03222011_RandAuditorsReportingModel.aspxTue, 24 Jan 2012 17:11:12 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/03162011_HarrisStatement.aspxTue, 24 Jan 2012 17:11:01 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/03162011_GoelzerOpeningRemarks.aspxTue, 24 Jan 2012 17:10:59 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/03162011_DotyOpeningRemarks.aspxI want to echo Steve Harris’s thanks to the Securities Exchange Commission, and in particular Chairman Schapiro, Chief Accountant Jim Kroeker, and Deputy Chief Accountant Mike Starr, for their support for the PCAOB and our Investor Advisory Group, and for their presence here today. I also want to thank you, Steve, for your leadership as chair of the Investor Advisory Group. And I want to thank the members of the advisory group for their participation and advice today.Tue, 24 Jan 2012 17:10:58 GMTWhat Lies Ahead for the PCAOBhttp://pcaobus.org/News/Speech/Pages/01152011_GradisonWhatLiesAhead.aspxTue, 24 Jan 2012 17:09:59 GMTSecurities and Exchange Commission Appointment of New PCAOB Board Membershttp://pcaobus.org/News/Speech/Pages/01072011_GoelzerNewBoardMembers.aspxTue, 24 Jan 2012 17:09:56 GMTProposed Broker-Dealer Funding Ruleshttp://pcaobus.org/News/Speech/Pages/12142010_GoelzerBDFundingRules.aspxThe primary purpose of the proposed amendments to the funding rules that are before the Board for consideration today is to create a framework for obtaining the resources necessary to support the costs of Board oversight of the auditors of securities brokers and dealers.Tue, 24 Jan 2012 17:18:49 GMTProposed Temporary Rule for an Interim Program of Inspection Related to Audits of Brokers and Dealershttp://pcaobus.org/News/Speech/Pages/12142010_GoelzerBDInspections.aspxOne of the Board’s major tasks next year will be implementation of the Board’s new responsibilities for auditors of broker-dealers. Section 982 of the Dodd-Frank Wall Street Reform and Consumer Protection Act gave the Board inspections, standard-setting, and enforcement authority over auditors of all SEC-registered securities brokers and dealers. Since the end of 2008, those auditors have been required to register with the Board, but have not otherwise been subject to PCAOB authority.Tue, 24 Jan 2012 17:18:51 GMTEstablishment of Office of Outreach and Small Business Liaisonhttp://pcaobus.org/News/Speech/Pages/12142010_GoelzerOutreachSmallBusiness.aspxI would like to make a brief statement about one additional matter. That matter is the establishment of a new Office of Outreach and Small Business Liaison.Tue, 24 Jan 2012 17:18:52 GMTProposal for Allocation of the Board's Accounting Support Fee among Issuers, Brokers, and Dealers, and Other Amendments to the Board's Funding Ruleshttp://pcaobus.org/News/Speech/Pages/12142010_HarrisBDFundingRules.aspxI support both items we will vote on this morning – the proposed temporary rule for an interim program of inspections of broker-dealer audits and the proposed allocation of the Board’s accounting support fee among issuers, brokers and dealers.Tue, 24 Jan 2012 17:18:54 GMTProposed Temporary Rule to Establish an Interim Inspection Program of Brokers and Dealershttp://pcaobus.org/News/Speech/Pages/12142010_HarrisBDInspections.aspxI support both items we will vote on this morning – the proposed temporary rule for an interim program of inspections of broker-dealer audits and the proposed allocation of the Board’s accounting support fee among issuers, brokers and dealers.Tue, 24 Jan 2012 17:18:56 GMTPCAOB Enforcement Actions Updatehttp://pcaobus.org/News/Speech/Pages/12082010_ModestiSpeech.aspxTue, 24 Jan 2012 17:18:30 GMTThe Public Company Accounting Oversight Board – Recent Accomplishments and 2011 Agendahttp://pcaobus.org/News/Speech/Pages/12072010_GoelzerAICPAConference.aspxDaniel L. Goelzer, Acting Chairman, Public Company Accounting Oversight Board, speech at the AICPA National Conference on SEC and PCAOB Developments, Marriott Wardman Park Hotel, Washington, D.C., December 7, 2010, 2:00 – 2:30 PMThu, 26 Jan 2012 20:20:10 GMTPresentation to the AICPA National Conferencehttp://pcaobus.org/News/Speech/Pages/12072010_BaumannAICPAPresentation.aspxMartin F. Baumann, Presentation to the AICPA National Conference, December 7, 2010Thu, 26 Jan 2012 20:20:15 GMTPCAOB Strategic Planhttp://pcaobus.org/News/Speech/Pages/11232010_GoelzerStrategicPlan.aspxThe SEC’s PCAOB “budget rule”, which describes the process by which the Commission reviews and approves the Board’s annual budgets, requires that the Board maintain a five-year strategic plan setting forth the Board’s long-range vision for its operations. Each fall, in conjunction with approving the budget for the coming year, the Board reassesses its objectives, and how it is seeking to accomplish them. Based on that review, we update the strategic plan.Tue, 24 Jan 2012 17:17:42 GMTFY 2011 PCAOB Budgethttp://pcaobus.org/News/Speech/Pages/11232010_GoelzerBudget.aspxThe proposed 2011 budget would, if approved by the SEC, authorize the Board to spend $204.4 million next year. That would be an increase of about $21.1 million, or 11 percent, from the 2010 budget. Staffing would increase from 636 at the end of 2010 to 717 at the end of 2011.Tue, 24 Jan 2012 17:17:40 GMTStatement on Strategic Plan for 2010–2014 and 2011 Budgethttp://pcaobus.org/News/Speech/Pages/11232010_HarrisBudgetStrategicPlan.aspxI support both items we will vote on this morning – the PCAOB Five-Year Strategic Plan for 2010-2014 and the Annual Budget for 2011. I also want to compliment you for your leadership in developing a strategic plan and budget we are all able to support.Tue, 24 Jan 2012 17:17:43 GMTStatement on Proposed 2011 Budgethttp://pcaobus.org/News/Speech/Pages/11232010_NiemeierBudget.aspxThe proposal before us today provides for an increase in the PCAOB’s budget for 2011 compared to 2010. I am comfortable that such an increase is appropriate. Experienced staff, including expert auditors, are our most important asset, both in terms of cost and in terms of what makes us effective. The proposed increase reflects our continued need to ramp-up recruiting such staff, which has occurred at a slower pace than optimal given the employment environment we have faced since the PCAOB opened its doors.Tue, 24 Jan 2012 17:17:45 GMTUpdate on PCAOB Developmentshttp://pcaobus.org/News/Speech/Pages/10132010_GoelzerUpdate.aspxTue, 24 Jan 2012 17:16:33 GMTThe Need for Transparency in PCAOB Disciplinary Proceedingshttp://pcaobus.org/News/Speech/Pages/09282010_ModestiTransparency.aspxI wish to address the most pressing issue facing the Board’s enforcement program and its ability effectively to protect investors—the nonpublic nature of our disciplinary proceedings.Tue, 24 Jan 2012 17:16:05 GMTThe PCAOB in Transitionhttp://pcaobus.org/News/Speech/Pages/09232010_HarrisPCAOBTransition.aspxThank you, Director Kucic, for the opportunity to be with you this afternoon. My remarks today are my own and do not reflect the views of the Public Company Accounting Oversight Board (“PCAOB”).Tue, 24 Jan 2012 17:16:00 GMTOpening Remarks for PCAOB Roundtable on Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/09212010_GoelzerRoundtableOpening.aspxTue, 24 Jan 2012 17:15:53 GMTStatement on Adoption of Auditing Standards Related to the Auditor's Assessment of and Response to Riskhttp://pcaobus.org/News/Speech/Pages/08052010_HarrisAuditingStandards.aspxThank you, Mr. Chairman. I support the Board’s adoption of these eight standards and the related amendments, which clarify and strengthen the requirements for auditors to assess and respond to the risks of material misstatements in financial statements.Tue, 24 Jan 2012 17:15:10 GMTLegislative Proposal on Public Enforcement Proceedingshttp://pcaobus.org/News/Speech/Pages/08052010_ModestiEnforcementProceedings.aspxTue, 24 Jan 2012 17:15:15 GMTAuditing Standards Related to the Auditor's Assessment of and Response to Riskhttp://pcaobus.org/News/Speech/Pages/08052010_GoelzerAuditingStandards.aspxIdentifying the risks of material misstatement, and planning and performing an audit that properly addresses those risks, is essential to affording investors reasonable assurance that the financial statements on which they rely are free of material error. Assessing and responding to risk is at the core of what auditors do. The Board’s mandate is to ensure quality auditing and to promote investor confidence in audited financial statements. Therefore, focusing on the risk assessment process and the auditor’Tue, 24 Jan 2012 17:15:05 GMTApplication of the "Failure to Supervise" Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Conceptshttp://pcaobus.org/News/Speech/Pages/08052010_GoelzerFailureToSupervise.aspxTue, 24 Jan 2012 17:15:08 GMTLegislative Proposal on Public Enforcement Proceedingshttp://pcaobus.org/News/Speech/Pages/08052010_GoelzerEnforcementProceedings.aspxTue, 24 Jan 2012 17:15:07 GMTApplication of the "Failure to Supervise" Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Conceptshttp://pcaobus.org/News/Speech/Pages/08052010_HarrisFailureToSupervise.aspxTue, 24 Jan 2012 17:15:13 GMTLegislative Proposal on Public Enforcement Proceedingshttp://pcaobus.org/News/Speech/Pages/08052010_HarrisDisciplinaryProceedings.aspxTue, 24 Jan 2012 17:15:11 GMTStatement on Proposed Auditing Standard on Confirmationhttp://pcaobus.org/News/Speech/Pages/07132010_HarrisStatement.aspxTue, 24 Jan 2012 17:14:29 GMTStatement on Proposed Auditing Standard Related to Confirmationhttp://pcaobus.org/News/Speech/Pages/07132010_GoelzerStatement.aspxTue, 24 Jan 2012 17:14:28 GMTTestimony Concerning Accounting and Auditing Standards: Pending Proposals and Emerging Issueshttp://pcaobus.org/News/Speech/Pages/05212010_Goelzer_HFSC_Testimony.aspxTue, 24 Jan 2012 17:12:36 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/05042010_OpeningRemarks.aspxTue, 24 Jan 2012 17:12:24 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/05042010_GoelzerStatement.aspxTue, 24 Jan 2012 17:12:22 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/04222010_AcademicConference.aspxTue, 24 Jan 2012 17:12:14 GMTRemarks to the Council of Institutional Investors Informal Accounting and Auditing Grouphttp://pcaobus.org/News/Speech/Pages/04202010_HarrisRemarks.aspxTue, 24 Jan 2012 17:12:09 GMTStatement on Proposed Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/03292010_GoelzerStatement.aspxA fundamental objective of the Sarbanes-Oxley Act is to strengthen the role of the audit committee by placing it squarely at the center of the relationship between a public company and its auditor. The provisions of the Act that deal with the committee’s oversight of the audit are predicated on the idea that independent, informed, and pro-active audit committees can and should be one of the keys to protecting the interests of public company investors.Tue, 24 Jan 2012 17:11:19 GMTStatement on Proposed Auditing Standard Related to Communications with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/03292010_HarrisStatement.aspxThank you, Mr. Chairman. I support this proposed auditing standard on Communications with Audit Committees.Tue, 24 Jan 2012 17:11:21 GMTStatement on Proposed Auditing Standard on Communication With Audit Committeeshttp://pcaobus.org/News/Speech/Pages/03292010_NiemeierStatement.aspxTue, 24 Jan 2012 17:11:22 GMTProposed Auditing Standards Related to the Auditor's Assessment of and Response to Riskhttp://pcaobus.org/News/Speech/Pages/12172009_GoelzerStatement.aspxTue, 24 Jan 2012 17:18:59 GMTRe-proposing Auditing Standards Related to the Auditor’s Assessment of and Response to Riskhttp://pcaobus.org/News/Speech/Pages/12172009_HarrisStatement.aspxTue, 24 Jan 2012 17:19:00 GMTReproposal of Risk Assessment Standardshttp://pcaobus.org/News/Speech/Pages/12172009_NiemeierStatement.aspxTue, 24 Jan 2012 17:19:01 GMTSeven Years of The Public Company Accounting Oversight Board – What Has been Accomplished and What Remains to Be Done?http://pcaobus.org/News/Speech/Pages/12072009_Goelzer_AICPA_Speech.aspxAICPA National Conference on SEC and PCAOB Developments Remarks by Acting Chairman Daniel L. GoelzerTue, 24 Jan 2012 17:18:24 GMTStatement on FY 2010 PCAOB Budgethttp://pcaobus.org/News/Speech/Pages/11302009_GoelzerBudget.aspxTue, 24 Jan 2012 17:17:55 GMTStatement on PCAOB Strategic Planhttp://pcaobus.org/News/Speech/Pages/11302009_StrategicPlan.aspxTue, 24 Jan 2012 17:17:57 GMTStatement on Consideration of Strategic Plan for 2009-2013 and Annual Budget for 2010http://pcaobus.org/News/Speech/Pages/11302009_Harris.aspxTue, 24 Jan 2012 17:17:56 GMTIntroductory Remarkshttp://pcaobus.org/News/Speech/Pages/10282009_IARI.aspxTue, 24 Jan 2012 17:17:03 GMTIntroductory Remarkshttp://pcaobus.org/News/Speech/Pages/10142009_GoelzerSAGRemarks.aspxIntroductory Remarks of Daniel L. Goelzer, Acting Chairman at the 10-14-2009 SAG MeetingTue, 24 Jan 2012 17:16:35 GMTIFIAR Investor Advisory Group Discussionhttp://pcaobus.org/News/Speech/Pages/09152009_IFIAR_IAG_Discussion.aspxI would like to thank the members of the International Forum of Independent Audit Regulators (IFIAR) and, in particular, Steven Maijoor and Paul Boyle, for inviting investor participation at today’s meeting.Tue, 24 Jan 2012 17:15:38 GMTStatement on Auditing Standard No. 7: Engagement Quality Review and Concept Release Requiring the Engagement Partner to Sign the Audit Reporthttp://pcaobus.org/News/Speech/Pages/07282009_MarkOlsonStatement.aspxStatement on Concept Release Requiring the Engagement Partner to Sign the Audit Report and Auditing Standard No. 7 – Engagement Quality ReviewTue, 24 Jan 2012 17:14:45 GMTStatement on Auditing Standard No. 7: Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/07282009_StatementGoelzer.aspxStatement of Daniel L. Goelzer on Auditing Standard No. 7 - Engagement Quality ReviewTue, 24 Jan 2012 17:14:46 GMTStatement on Concept Release on Requiring the Engagement Partner to Sign the Audit Reporthttp://pcaobus.org/News/Speech/Pages/07282009_StatementGoelzerEPS.aspxStatement of Daniel L. Goelzer on Concept Release Requiring the Engagement Partner to Sign the Audit ReportTue, 24 Jan 2012 17:14:49 GMTStatement on Auditing Standard No. 7 - Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/07282009_StatementHarrisEQR.aspxStatement of Steven B. Harris on Auditing Standard No. 7 - Engagement Quality ReviewTue, 24 Jan 2012 17:14:53 GMTStatement on Concept Release on Requiring the Engagement Partner to Sign the Audit Reporthttp://pcaobus.org/News/Speech/Pages/07282009_StatementHarrisEPS.aspxStatement of Steven B Harris on Concept Release Requiring the Engagement Partner to Sign the Audit ReportWed, 01 May 2013 15:42:39 GMTStatement on Auditing Standard No. 7: Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/07282009_StatementNiemeierEQR.aspxStatement of Charles D. Niemeier on Auditing Standard No. 7 - Engagement Quality ReviewTue, 24 Jan 2012 17:14:56 GMTStatement on Concept Release on Requiring the Engagement Partner to Sign the Audit Reporthttp://pcaobus.org/News/Speech/Pages/07282009_StatementNiemeierEPS.aspxStatement of Charles D. Niemeier on Concept Release Requiring the Engagement Partner to Sign the Audit ReportTue, 24 Jan 2012 17:14:55 GMTReforms, Transparency, and Accountabilityhttp://pcaobus.org/News/Speech/Pages/06302009_HarrisPanelDiscussion.aspxTue, 24 Jan 2012 17:14:13 GMTStatement on Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms and Other Issues Relating to Inspections of Non-U.S. Firmshttp://pcaobus.org/News/Speech/Pages/06252009_OlsonStatement.aspxTue, 24 Jan 2012 17:14:10 GMTStatement on Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms and Other Issues Relating to Inspections of Non-U.S. Firmshttp://pcaobus.org/News/Speech/Pages/06252009_GoelzerStatement.aspxTue, 24 Jan 2012 17:14:07 GMTStatement on Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms and Other Issues Relating to Inspections of Non-U.S. Firmshttp://pcaobus.org/News/Speech/Pages/06252009_HarrisStatement.aspxTue, 24 Jan 2012 17:14:09 GMTThe PCAOB: Mission and Issueshttp://pcaobus.org/News/Speech/Pages/06032009_StevenBHarris.aspxSteven B. Harris speaks at the Ernst & Young Accounting and Public Policy SymposiumTue, 24 Jan 2012 17:13:13 GMTStatement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmationshttp://pcaobus.org/News/Speech/Pages/04142009_OlsonStatement.aspxToday, the Board will consider a staff recommendation to issue a concept release concerning audit confirmations. Confirmation is an audit process by which an auditor obtains and evaluates a direct communication from a knowledgeable third party in response to a request for information regarding account balances, transactions or other items that comprise a company's financial statements. Confirmations may be an important source of the evidence auditors obtain as part of an audit of a company's financial stateTue, 24 Jan 2012 17:11:59 GMTStatement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmationshttp://pcaobus.org/News/Speech/Pages/04142009_GoelzerStatement.aspxThe concept release the Board is considering today explores ways in which we could modernize and strengthen AU 330 -- the auditing standard that governs auditor confirmation procedures. "Confirmation" is the process by which an auditor seeks information directly from a third party about some aspect of the client’s financial statements.Tue, 24 Jan 2012 17:11:56 GMTStatement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmationshttp://pcaobus.org/News/Speech/Pages/04142009_HarrisStatement.aspxThank you, Mr. Chairman. I support the staff recommendation that the Board issue this concept release to consider how best to update our audit confirmation standard. I hope that we would move expeditiously on this issue.Tue, 24 Jan 2012 17:11:57 GMTIFRS Fundamentals Coursehttp://pcaobus.org/News/Speech/Pages/04062009_IFRSFundamentalsCourse.aspxTue, 24 Jan 2012 17:11:49 GMTThe Audit Profession and the Evolution to Independent Oversighthttp://pcaobus.org/News/Speech/Pages/03112009_OlsonFinancialReportingCouncil.aspxIt is my great pleasure to be with you here today. I would like personally to thank Jeffrey Lucy for honoring me with the invitation to present this lecture.Tue, 24 Jan 2012 17:10:55 GMTStatement on Proposed Auditing Standard: Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/03042009_OlsonStatement.aspxThe question before the Board today is whether it should repropose a new auditing standard on engagement quality review. The Board initially proposed this auditing standard last February. In light of the significant changes to the proposed standard since last year, the staff is recommending that the Board repropose, so we can have the benefit of an additional round of public comment.Tue, 24 Jan 2012 17:10:45 GMTStatement on Proposed Auditing Standard: Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/03042009_GoelzerStatement.aspxThe revised standard on engagement quality review -- EQR -- that the Board is considering today is an important step in fulfilling our mandate to further the public interest in the preparation of informative, accurate, and independent audit reports. I want therefore to begin by thanking Greg Scates and Dima Andriyenko in the Office of the Chief Auditor, and Jake Lesser in the Office of the General Counsel, for their diligent and thoughtful efforts in bringing this revised standard to the Board.Tue, 24 Jan 2012 17:10:40 GMTStatement on Proposed Auditing Standard: Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/03042009_HarrisStatement.aspxWe are here today to discuss a very important issue for auditors and investors alike – the engagement quality review. It is one of the primary methods many audit firms use to verify the quality of their own work.Tue, 24 Jan 2012 17:10:42 GMTStatement on Proposed Auditing Standard: Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/03042009_GradisonStatement.aspxSection 103 of Sarbanes-Oxley directs the Board to include in its standards a requirement for an Engagement Quality Review for EACH audit of U.S. issuers. We – and I include myself in this statement – have failed to do this.Tue, 24 Jan 2012 17:10:41 GMTStatement on Reproposed Auditing Standard: Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/03042009_NiemeierStatement.aspxI want to thank the staff for bringing forward this proposal. A number of people helped on the proposal, but in particular I commend Greg Scates, Dima Andriyenko and Jake Lesser for all their hard work.Tue, 24 Jan 2012 17:10:44 GMTInternational Coordination and Cooperation in Accounting and Auditinghttp://pcaobus.org/News/Speech/Pages/12192008_ColoradoSocietyofCPAs.aspxThe economic crisis sweeping over the world underlines the need for international coordination and cooperation. It has brought into focus the fact that globalization is a reality, that no country is an island, that capital can flow – or flee – from country to country with a key stroke.Tue, 24 Jan 2012 17:19:13 GMTAudit Oversight: Strengthening Cooperation While Meeting our Mandates in the Current Environmenthttp://pcaobus.org/News/Speech/Pages/12092008_OlsonFEEConference.aspxThank you for the invitation to join Commissioner Charlie McCreevy in a discussion of issues affecting auditors and auditor oversight, which continue to be crucial matters on both sides of the Atlantic.Tue, 24 Jan 2012 17:18:31 GMTCurrent SEC and PCAOB Developmentshttp://pcaobus.org/News/Speech/Pages/12092008_RayRemarks.aspxOnce again, it is great to be here at this important conference and to have this opportunity to address such a distinguished gathering of professionals. What a year it has been! This probably is the most challenging time in our professional careers. Many of the speakers before me already have amply made that point, so I won't dwell on it in my opening remarks.Tue, 24 Jan 2012 17:18:32 GMTThe PCAOB Supervisory Approach and Current Market Challengeshttp://pcaobus.org/News/Speech/Pages/12082008_OlsonCurrentMarketChallenges.aspxTwo years ago this month, I spoke on the importance of the PCAOB’s supervisory model for auditor oversight. The environment was somewhat different then: The markets were performing significantly higher (as an indicator, the Dow Jones Industrial Average was above 12,000 that year and moved on to reach a historical high in October 2007 of over 14,000).Tue, 24 Jan 2012 17:18:28 GMTStatement on Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms and Other Issues Related to Inspections of Non-U.S. Firmshttp://pcaobus.org/News/Speech/Pages/12042008_OlsonStatement.aspxTue, 24 Jan 2012 17:18:10 GMTStatement on Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms and Other Issues Related to Inspections of Non-U.S. Firmshttp://pcaobus.org/News/Speech/Pages/12042008_Goelzer.aspxThe rules before the Board today present one of the more difficult policy decisions we have faced in the nearly six years that the Board has been operating. I support adopting the one-year deferral of certain 2008 inspections and proposing for comment the three-year deferral of certain 2009 first inspections.Tue, 24 Jan 2012 17:18:06 GMTStatement on Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms and Other Issues Related to Inspections of Non-U.S. Firmshttp://pcaobus.org/News/Speech/Pages/12042008_Harris.aspxThe choice the Board faces this morning is clearly stated in the Board’s release. The Board must decide either (1) to postpone certain inspections of foreign registered public accounting firms while continuing discussions in an attempt to resolve legal obstacles or sovereignty-based objections of local authorities to those inspections or (2) to proceed with inspections by making inspection demands on individual firms despite those objections.Tue, 24 Jan 2012 17:18:07 GMTStatement on Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms and Other Issues Related to Inspections of Non-U.S. Firmshttp://pcaobus.org/News/Speech/Pages/12042008_Niemeier.aspxAs others have noted, this has been a challenging rulemaking, The Board is in the undesirable position of having to delay certain inspections . It’s important to consider the lessons we should learn from this experience. But it’s also necessary to chart a new course for the future.Tue, 24 Jan 2012 17:18:08 GMTStatement on 2009 PCAOB Budgethttp://pcaobus.org/News/Speech/Pages/11252008_Olson.aspxThe purpose of our meeting today is to approve the PCAOB’s budget for calendar year 2009. For the past 12 months, the markets have grappled with a number of complex accounting issues that, in turn, have raised audit challenges. Added to that, the final report of the Treasury’s Advisory Committee on the Auditing Profession contains 16 recommendations specifically directed to the PCAOB, as well as other recommendations, that could impact us.Tue, 24 Jan 2012 17:17:51 GMTStatement on 2009 PCAOB Budgethttp://pcaobus.org/News/Speech/Pages/11252008_Goelzer.aspxThe proposed 2009 budget would permit the Board to spend $157.6 million, and to end next year with a staff of 531. The budget represents an increase in authorized spending of about $13 million, or 9 percent, above the 2008 budget of $144.6 million and an increase of $26.6 million, or about 20 percent, over projected 2008 spending.Tue, 24 Jan 2012 17:17:46 GMTStatement on 2009 PCAOB Budgethttp://pcaobus.org/News/Speech/Pages/11252008_Harris.aspxI would like to thank you, Mr. Chairman, as well as Bill Wiggins, Angela Desmond, and Yoss Missaghian, for your inclusive and thorough approach in developing the budget before us today. I support this budget.Tue, 24 Jan 2012 17:17:48 GMTStatement on 2009 PCAOB Budgethttp://pcaobus.org/News/Speech/Pages/11252008_Niemeier.aspxThe proposal before us today provides for an increase in the PCAOB’s budget for 2009 compared to 2008. I am comfortable that such an increase is appropriate. Tue, 24 Jan 2012 17:17:49 GMTCurrent Challenges Facing the Public Company Accounting Oversight Boardhttp://pcaobus.org/News/Speech/Pages/11112008_GoelzerVirginiaSocietyofCPAs.aspxBefore I begin, I want to note that today marks the 90th anniversary of the armistice that ended one of the bloodiest conflicts in human history -- World War I.Tue, 24 Jan 2012 17:17:22 GMTStatement on Consideration of Proposing Auditing Standards Related to the Auditor’s Assessment of and Response to Riskhttp://pcaobus.org/News/Speech/Pages/10212008_GoelzerStatement.aspxA sound and sophisticated understanding of the risks of material misstatement, and planning and executing an audit in a way that responds to those risks, are essential to affording investors reasonable assurance that financial statements are free of material error. The Board’s mandate is to ensure quality auditing and to promote confidence in audit reports.Tue, 24 Jan 2012 17:16:49 GMTStatement on Consideration of Proposing Auditing Standards Related to the Auditor’s Assessment of and Response to Riskhttp://pcaobus.org/News/Speech/Pages/10212008_GradisonStatement.aspxFor the first time, the PCAOB is putting out a new standard for comment that includes an extensive comparison of its proposal with the standards promulgated by another standard setter...Tue, 24 Jan 2012 17:16:50 GMTStatement on Consideration of Proposing Auditing Standards Related to the Auditor’s Assessment of and Response to Riskhttp://pcaobus.org/News/Speech/Pages/10212008_NiemeierStatement.aspxI support releasing the proposed risk assessment standards for public comment. The proposal incorporates into the financial statement audit important concepts related to audit risk developed in the Board’s auditing standard on internal control (Auditing Standard No. 5). For auditors who perform internal control audits, these concepts will be familiar and should encourage even closer integration of the audits.Tue, 24 Jan 2012 17:16:52 GMTStatement on Consideration of Proposing Auditing Standards Related to the Auditor’s Assessment of and Response to Riskhttp://pcaobus.org/News/Speech/Pages/10212008_StatementOlson.aspxTue, 24 Jan 2012 17:16:53 GMTRemarks of Board Member Bill Gradisonhttp://pcaobus.org/News/Speech/Pages/09162008_GradisonDepartmentofAccountingNCSU.aspxLet me start by stating, as required by PCAOB’s Ethics Code, that these views are my own and may not represent the views of PCAOB, its Board, or its employees. Tue, 24 Jan 2012 17:15:45 GMTKeynote Address on Recent International Initiatives, 2008 Sarbanes-Oxley, SEC and PCAOB Conferencehttp://pcaobus.org/News/Speech/Pages/09102008_NiemeierNYSSCPAFAEConference.aspxI am honored to have been invited back to the New York State Society of CPAs. This is a challenging, but rewarding, time to be an accountant. The profession has experienced many changes since the Enron debacle in 2001 and the Sarbanes-Oxley reformsTue, 24 Jan 2012 17:15:30 GMTStatement on Consideration of Adopting Rules on Reporting by Registered Public Accounting Firms and on Succeeding to a Predecessor Firm's Registration Statushttp://pcaobus.org/News/Speech/Pages/07292008_OlsonStatement.aspxA motion has been made and seconded, so the question before the Board is whether to adopt the rules and form as presented to us today by staff.Tue, 24 Jan 2012 17:15:01 GMTStatement on Consideration of Adopting Rules on Reporting by Registered Public Accounting Firms and on Succeeding to a Predecessor Firm's Registration Statushttp://pcaobus.org/News/Speech/Pages/07292008_GoelzerStatement.aspxwould like to emphasize the carefully tailored nature of the rules and form we are considering. Form 4 and the related rules are designed to address two very specific situations.Tue, 24 Jan 2012 17:14:58 GMTStatement on Consideration of Adopting Rules on Reporting by Registered Public Accounting Firms and on Succeeding to a Predecessor Firm's Registration Statushttp://pcaobus.org/News/Speech/Pages/07292008_HarrisStatement.aspxThe rules before the Board today identify when it may be appropriate for a registered firm to retain its registration status after a merger or a change in legal form. These rules, provide a mechanism for registered firms to retain their registration status when appropriate and avoid the 45-day registration process as well as additional registration fees.Tue, 24 Jan 2012 17:14:59 GMTStatement on Consideration of Adopting Rules on Reporting by Registered Public Accounting Firms and on Succeeding to a Predecessor Firm's Registration Statushttp://pcaobus.org/News/Speech/Pages/06102008_OlsonStatement.aspxA motion has been made and seconded, so the question before the Board is whether to adopt the rules, forms, and amendments as presented by staff.Tue, 24 Jan 2012 17:13:33 GMTStatement on Consideration of Adopting Rules on Reporting by Registered Public Accounting Firms and on Succeeding to a Predecessor Firm's Registration Statushttp://pcaobus.org/News/Speech/Pages/06102008_GoelzerStatement.aspxThe periodic reporting rules before us today have a simple, limited purpose. They are designed to provide the Board with updates of information that firms file with the Board at the time of their initial registration. Congress clearly envisioned this. Section 102(d) of the Sarbanes-Oxley Act requires registered public accounting firms to submit annual reports to the Board, and authorizes the Board to prescribe other reports, as necessary to update the information contained in registration applications.Tue, 24 Jan 2012 17:13:30 GMTStatement on Consideration of Adopting Rules on Reporting by Registered Public Accounting Firms and on Succeeding to a Predecessor Firm's Registration Statushttp://pcaobus.org/News/Speech/Pages/06102008_HarrisStatement.aspxFirst, let me take this opportunity to thank you and the other members of the Board – Mr. Goelzer, Mr. Gradison and Mr. Niemeier, – for your kind comments and the warm welcome I have received since my appointment last week. I look forward to working with you in this new role.Tue, 24 Jan 2012 17:13:32 GMTStatement on the Appointment of Steven B. Harrishttp://pcaobus.org/News/Speech/Pages/06042008_OlsonAppointmentStevenHarris.aspxPCAOB Chairman Mark W. Olson released the following statement today: "I am pleased by the SEC’s appointment of Steve Harris as a new PCAOB board member. As the former staff director and chief counsel to the Senate Banking, Housing and Urban Affairs Committee under Senator Paul Sarbanes, Steve helped shape the content and facilitate passage of the Sarbanes-Oxley Act of 2002, and he has a clear understanding of the intent of Congress.Tue, 24 Jan 2012 17:13:19 GMTStatement on the Appointment of Steven B. Harrishttp://pcaobus.org/News/Speech/Pages/06042008_NiemeierAppointmentHarris.aspxPCAOB Board member Charles D. Niemeier released the following statement today: "I am very pleased that Steve Harris will be joining the board.Tue, 24 Jan 2012 17:13:18 GMTStatement on the Appointment of Steven B. Harrishttp://pcaobus.org/News/Speech/Pages/06042008_GradisonAppointmentHarris.aspxPCAOB Board member Bill Gradison released the following statement today: "Steve is a perfect choice for the PCAOB Board. He brings institutional memory second to none as a result of the major role he played in crafting Sarbanes-Oxley.Tue, 24 Jan 2012 17:13:16 GMTStatement on the Appointment of Steven B. Harrishttp://pcaobus.org/News/Speech/Pages/06042008_GoelzerAppointmentHarris.aspxPCAOB Board member Dan Goelzer released the following statement today: "I am delighted that Steve Harris will be joining the PCAOB.Tue, 24 Jan 2012 17:13:15 GMTRemarks on Current Financial Reporting and Auditing Riskshttp://pcaobus.org/News/Speech/Pages/05292008_NiemeierSECFinancialReportingInstitute.aspxIt is a real pleasure to be here at USC’s Financial Reporting Institute again this year. I have come to this conference for many years now, both as a presenter and as an attendee. I come back, as I’m sure many do, because it’s such a consistently outstanding conference – from the gracious hospitality of Bill Holder and the faculty and staff of the Leventhal School to the high quality discussion we heard this morning.Tue, 24 Jan 2012 17:13:04 GMTRemarks on PCAOB Inspections, Audit Risks, and Standard-Setting Prioritieshttp://pcaobus.org/News/Speech/Pages/05212008_OlsonAssociationofAuditCommitteeMembers.aspxAs confirmed by the Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley), audit committees play a critical role in protecting the interests of investors and bolstering investor confidence in financial reporting.Tue, 24 Jan 2012 17:12:35 GMTStatement on Consideration of Adopting New Ethics and Independence Rule Concerning Communications with Audit Committees and Amending its Existing Tax Services Rulehttp://pcaobus.org/News/Speech/Pages/04222008_OlsonStatement.aspxA motion has been made and seconded, so the question before the Board is whether to adopt an ethics and independence rule on communication with audit committees, and its related amendment to the Board’s interim independence standards; and an amendment to Rule 3523 (Tax Services for Persons in Financial Reporting Oversight Roles) along with a further adjustment to the implementation schedule for Rule 3523 as presented to us today by staff.Tue, 24 Jan 2012 17:12:13 GMTStatement on Consideration of Adopting New Ethics and Independence Rule Concerning Communications with Audit Committees and Amending its Existing Tax Services Rulehttp://pcaobus.org/News/Speech/Pages/04222008_GoelzerStatement.aspxThe recommendations that are before the Board today bring us to the end of a long and winding road that began on December 14, 2004. On that day, the Board proposed a rule to prohibit auditors from providing personal tax services to senior officers who oversee financial reporting at a public company audit client.Tue, 24 Jan 2012 17:12:12 GMTThe Case For Converging to a High Quality International Auditing Standardhttp://pcaobus.org/News/Speech/Pages/04112008_GradisonJointMidYearConference.aspxI welcome this opportunity for further interaction with the AAA, which began for me with a joint appearance with Chairman Mike Oxley at the AAA annual meeting in San Francisco in 2005. Tue, 24 Jan 2012 17:11:54 GMTImplementing Auditing Standard No. 5http://pcaobus.org/News/Speech/Pages/03312008_GoezlerAuditingStandardNo5.aspxGood morning and welcome to the PCAOB’s training on inspecting under Auditing Standard No. 5. Tue, 24 Jan 2012 17:11:31 GMTToday's Global Audit Environmenthttp://pcaobus.org/News/Speech/Pages/03032008_OlsonInstituteOfInternationalBankers.aspxYou have heard a number of impressive speakers over the course of today's program. Tue, 24 Jan 2012 17:10:39 GMTStatement on Consideration of Proposing an Auditing Standard on Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/02262008_OlsonStatement.aspxThe question before the Board today is whether it should propose a new auditing standard on engagement quality review and a conforming amendment to the Board's interim quality control standards.Tue, 24 Jan 2012 17:10:31 GMTStatement on Consideration of Proposing an Auditing Standard on Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/02262008_GoelzerStatement.aspxThe engagement quality review standard that the Board is considering today would fulfill an important part of the Board’s statutory mandate. Congress expressly directed the Board to include in its standards a requirement for a qualified person to perform a concurring or second partner review of every audit report to be filed with the SEC. For the past five years, we have been relying on concurring partner requirements that were developed during the era of self-regulation, before the Board’s creation.Tue, 24 Jan 2012 17:10:27 GMTStatement on Consideration of Proposing an Auditing Standard on Engagement Quality Reviewhttp://pcaobus.org/News/Speech/Pages/02262008_NiemeierStatement.aspxThe proposal on engagement quality reviews is an important step to fulfill one of the express requirements of the Sarbanes-Oxley Act. Even more important, though, it’s a significant step in strengthening audit quality for the protection of investors. To my mind, the Act singled out engagement quality reviews as an area for improvement because such reviews provide firms a mechanism to find and correct audit problems before the audit is complete. That’s good for audit firms and for investors.Tue, 24 Jan 2012 17:10:29 GMTStatement on Consideration of Adopting Auditing Standard on Evaluating Consistency of Financial Statementshttp://pcaobus.org/News/Speech/Pages/01292008_OlsonStatement.aspxA motion has been made and seconded, so the question before the Board is whether it will approve the motion and adopt the auditing standard on evaluating the consistency of financial statements, amendments to the Board’s interim standards that would remove the GAAP hierarchy from PCAOB standards, and other related amendments to the Board’s interim standards.Tue, 24 Jan 2012 17:10:13 GMTStatement on Consideration of Adopting Auditing Standard on Evaluating Consistency of Financial Statementshttp://pcaobus.org/News/Speech/Pages/01292008_GoelzerStatement.aspxThe new auditing standard the Board is considering today, Auditing Standard No. 6, and the related amendments to the Board’s interim standards, would basically accomplish two fairly straight-forward things.Tue, 24 Jan 2012 17:10:08 GMTStatement on Consideration of Adopting Auditing Standard on Evaluating Consistency of Financial Statementshttp://pcaobus.org/News/Speech/Pages/01292008_NiemeierStatement.aspxAs I said when the Board proposed this standard, the crux of the proposal, like the existing standard, is that, to be useful, audit reports need to be credible. Without a requirement for the auditor to evaluate and report on consistency, a report saying that financial statements are fairly presented today – even though they are based on different accounting principles or different numbers than were used in the past – risks losing its credibilityTue, 24 Jan 2012 17:10:11 GMTRemarks of Chief Auditor Thomas Rayhttp://pcaobus.org/News/Speech/Pages/12102007_RayAICPANationalConference.aspxGood afternoon. It is my pleasure to once again address this important conference, and I thank the American Institute of Certified Public Accountants for this opportunity to speak with you today.Tue, 24 Jan 2012 17:18:36 GMTRemarkshttp://pcaobus.org/News/Speech/Pages/12102007_OlsonAICPASECandPCAOBDevelopments.aspxIt is a pleasure to be here today. I addressed this conference exactly one year and one day ago, six months into my chairmanship of the Public Company Accounting Oversight Board. Now, with Auditing Standard No. 5 adopted -- and its implementation underway -- other challenges are vying to be at the top of our agenda. I’d like to take this opportunity to step back and reflect with you on some critical initiatives that are underway at the PCAOB.Tue, 24 Jan 2012 17:18:35 GMTStatement on Consideration of Proposing Release of Full Reliance Policy Statementhttp://pcaobus.org/News/Speech/Pages/12052007_OlsonOpeningStatement.aspxOver five years ago, Congress enacted the Sarbanes-Oxley Act of 2002. Concern arose in other jurisdictions when the Act was passed, as it includes provisions requiring non-U.S. audit firms that audit U.S. public companies (including foreign private issuers) to register with the PCAOB and undergo regular inspections. When the PCAOB opened its doors, it swiftly began a dialogue with governments and regulators in other countries.Tue, 24 Jan 2012 17:18:17 GMTStatement After Motion to Approve Proposing Releasehttp://pcaobus.org/News/Speech/Pages/12052007_OlsonRemarks.aspxA motion has been made and seconded, so the question before the Board is whether to release for public comment the proposed policy statement. Before I ask my fellow Board members for their comments, I would like to commend Rhonda Schnare and her team – Karen Dietrich and Michelle Wildstein - in the Office of International Affairs, who have worked tirelessly…across many time zones…and across PCAOB programs…to develop the proposal before us today.Tue, 24 Jan 2012 17:18:18 GMTStatement on Consideration of Proposing Release of Full Reliance Policy Statementhttp://pcaobus.org/News/Speech/Pages/12052007_GillanStatement.aspxThis proposed Policy Statement would interpret two components of Rule 4012. First, the Statement would clarify how a decision to “fully rely” on a home country’s system of inspecting audit firm quality and performance would be implemented. Who would actually conduct the field work, and how will inspection findings be reached? Second, it would describe in significant detail what criteria would guide the Board in evaluating a home country’s audit oversight regime under the five principles articulated in RuleTue, 24 Jan 2012 17:18:13 GMTStatement on Consideration of Proposing Release of Full Reliance Policy Statementhttp://pcaobus.org/News/Speech/Pages/12052007_GoelzerStatement.aspxOne of the inspections challenges the Board has faced during the past five years arises from Congress’s direction, in Section 106 of the Sarbanes-Oxley Act, that registered accounting firms outside the U.S. should be subject to the Board’s oversight “in the same manner and to the same extent” as U.S. firms. The practical difficulties in conducting inspections on our own in as many as 85 countries in which there are registered firms would be formidable, to say the least. At the same time, an approach which eTue, 24 Jan 2012 17:18:14 GMTStatement on Consideration of Proposing Release of Full Reliance Policy Statementhttp://pcaobus.org/News/Speech/Pages/12052007_Niemeier.aspxI strongly support our policy of working with regulators in the home jurisdictions of non-U.S. firms that are registered with the PCAOB. To me, this is largely a matter of common sense. We benefit immensely from the knowledge of home country regulators regarding local laws, culture and practices. Working side-by-side with local regulators, PCAOB inspectors can better appreciate how those local laws and customs affect audits within our oversight authority. And we can also gain insight into the broader enviroTue, 24 Jan 2012 17:18:15 GMTRemarkshttp://pcaobus.org/News/Speech/Pages/11272007_OlsonFEEAuditRegulation.aspxIt is a great pleasure to be with you today in Brussels -- a city with a profound sense of history that reaches back before the sixth century. Over its long life, Brussels has flourished as a regional and international crossroad. Tue, 24 Jan 2012 17:17:52 GMTStatement on Consideration of 2008 Budgethttp://pcaobus.org/News/Speech/Pages/11192007_OlsonOpeningStatement.aspxThe purpose of our meeting today is to discuss the PCAOB’s budget for calendar year 2008. This budget reflects an intensive review of the PCAOB’s 2007 expenditures to date and a careful projection of its funding needs for 2008. At $144.6 million, this budget represents the PCAOB’s continuing transition to a steady-state organization.Tue, 24 Jan 2012 17:17:35 GMTStatement on Approval of 2008 Budgethttp://pcaobus.org/News/Speech/Pages/11192007_OlsonStatement.aspxSince our inception, the PCAOB has been careful to assure that its activities are necessary or appropriate to meet its mandates and responsibilities under the Sarbanes Oxley Act, now more fully defined in our Strategic Plan. Our strategic goals and objectives were the starting point for this year’s budget process. Through intense collaboration between the Board and our program leaders, we developed a budget that funds our planned activities for next year with great specificity. In doing so we have been mindTue, 24 Jan 2012 17:17:36 GMTStatement on Consideration of 2008 Budgethttp://pcaobus.org/News/Speech/Pages/11192007_GoelzerStatement.aspxThe 2008 budget that we are considering today would permit the Board to spend $144.6 million, and to end next year with a staff of 507. The proposed budget represents an increase in authorized spending of about $8.2 million, or 6 percent, from the 2007 budget of $136.4 million. I support the proposed budget, and would like to briefly highlight several things that may help to place it in context.Tue, 24 Jan 2012 17:17:31 GMTStatement on Consideration of 2008 Budgethttp://pcaobus.org/News/Speech/Pages/11192007_NiemeierStatement.aspxwant to start by thanking Bill Wiggins and his staff, Derek Kuiper and Yoss Missaghian, for all their hard work on the budget. This has not been an easy process. And yet you’ve consistently maintained a positive, constructive attitude. Thank you.Tue, 24 Jan 2012 17:17:33 GMTIndependent Oversight of the Auditing Profession: Lessons from U.S. Historyhttp://pcaobus.org/News/Speech/Pages/11082007_NiemeierGermanPublicAuditorsCongress.aspxIt is a pleasure to be here in Berlin at the Public Auditors Congress. You have asked me to speak on auditor oversight and its impact on the accounting profession. Tue, 24 Jan 2012 17:17:14 GMTStatement on Amendments to Rule 4003, the Board's Rule on the Frequency of Inspection for Smaller Firmshttp://pcaobus.org/News/Speech/Pages/10162007_OlsonInspectionFrequencyRequirements.aspxTue, 24 Jan 2012 17:16:39 GMTA Perspective on the Future of Auditing Regulationhttp://pcaobus.org/News/Speech/Pages/09182007_NiemeierNewYorkSocietyCPAs.aspxIt is a real pleasure to be here at the New York State Society of CPAs again this year. I very much appreciate that the Society has invited PCAOB members and staff each of the years since the PCAOB’s inception in 2003 to talk about our work.Tue, 24 Jan 2012 17:15:48 GMTProposal on Auditor Independence - Amendment to Rule 3523 and New Rule 3526http://pcaobus.org/News/Speech/Pages/07242007_NiemeierAuditorIndependence.aspxTue, 24 Jan 2012 17:14:33 GMTStatement on Proposed Ethics and Independence Rule Concerning Communication with Audit Committees and Proposed Amendment to Rule 3523http://pcaobus.org/News/Speech/Pages/07242007_GoelzerEthicsIndependenceRule.aspxTue, 24 Jan 2012 17:14:31 GMTStatement on the Proposed Amendment to Rule 3523 and a Proposed Ethics and Independence Rule Concerning Communication with Audit Committeeshttp://pcaobus.org/News/Speech/Pages/07242007_OlsonRule3523EthicsIndependence.aspxTue, 24 Jan 2012 17:14:35 GMTStatement on Adoption of Auditing Standard for Internal Control Over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/05242007_GillanInternalControl.aspxTue, 24 Jan 2012 17:12:49 GMTRemarkshttp://pcaobus.org/News/Speech/Pages/06072007_MarkWOlsonRemarks.aspxCompliance Week Annual Conference on Governance, Risk & Compliance. Remarks of Mark W. OlsonTue, 24 Jan 2012 17:13:23 GMTTestimony on the PCAOBhttp://pcaobus.org/News/Speech/Pages/06052007_OlsonCommitteeSmallBusiness.aspxChairwoman Velazquez, Ranking Member Chabot, and Members of the Committee: I am pleased to appear on behalf of the Public Company Accounting Oversight Board ("PCAOB" or the "Board") to speak about the impact of the Sarbanes-Oxley Act of 2002 (the “Act”) on small business, and, in particular, the PCAOB’s oversight of small audit firms and its auditing standard on internal control over financial reporting.Tue, 24 Jan 2012 17:13:21 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/06012007_GillanAuditingSmallBusinessEnvironment.aspxThank you for joining us today for our 21st Forum since we began this program in 2005. We have learned so much during the past two years in which we have been “on the road,” talking to folks such as you. We hope that this is a helpful use of your time; we know that is useful for us. To make the next few hours together as productive as possible, I have a few requests.Tue, 24 Jan 2012 17:13:09 GMTRemarks of Chief Auditor Thomas Rayhttp://pcaobus.org/News/Speech/Pages/05312007_RaySECFinancialReportingInstituteConference.aspxGood afternoon. It always is a pleasure to participate in this important conference, and I am glad to be here. I would like to thank Bill Holder and the other conference organizers for inviting me to speak with you again this year. Tue, 24 Jan 2012 17:13:07 GMTProposed Amendments to Periodic Inspection Requirementshttp://pcaobus.org/News/Speech/Pages/05242007_GoelzerInspectionRequirements.aspxTue, 24 Jan 2012 17:12:54 GMTStatement on the Adoption of a Revised Auditing Standard on Internal Control over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/05242007_NiemeierStatement.aspxTue, 24 Jan 2012 17:12:58 GMTIntroductory Statement on the New Standard Concerning the Audit of Internal Controlhttp://pcaobus.org/News/Speech/Pages/05242007_OlsonIntroductoryStatement.aspxTue, 24 Jan 2012 17:13:03 GMTStatement on the New Standard Concerning the Audit of Internal Controlhttp://pcaobus.org/News/Speech/Pages/05242007_OlsonInternalControlStandard.aspxTue, 24 Jan 2012 17:13:01 GMTStatement on Auditing Standard No. 5: An Audit of Internal Control Over Financial Reporting that is Integrated With an Audit of Financial Statementshttp://pcaobus.org/News/Speech/Pages/05242007_GradisonAS5.aspxTue, 24 Jan 2012 17:12:56 GMTRetention of Rule 4003(d) Relating to Inspection Frequencyhttp://pcaobus.org/News/Speech/Pages/05242007_Goelzer4003d.aspxTue, 24 Jan 2012 17:12:50 GMTStatement on Adoption of Auditing Standard No. 5 and Related Proposalshttp://pcaobus.org/News/Speech/Pages/05242007_GoelzerAS5.aspxTue, 24 Jan 2012 17:12:53 GMTRemarks of Chief Auditor Thomas Rayhttp://pcaobus.org/News/Speech/Pages/05032007_RayFinancialReportingConference.aspxGood afternoon. I am very pleased to have this opportunity to speak with you at this important conference. I would like to thank Norm Strauss for extending the invitation.Tue, 24 Jan 2012 17:12:19 GMTTestimony Concerning the Sarbanes-Oxley Act of 2002 and its Impact on Small Businesseshttp://pcaobus.org/News/Speech/Pages/04182007_OlsonSmallBusinessEntrepreneurship.aspxI am pleased to appear today on behalf of the Public Company Accounting Oversight Board ("PCAOB" or the "Board"). to speak about the impact of the Sarbanes-Oxley Act of 2002 (the "Act") on small business, and, in particular, the PCAOB’s oversight of small audit firms. I am also pleased to join Chairman Cox before you today.Tue, 24 Jan 2012 17:12:05 GMTRemarkshttp://pcaobus.org/News/Speech/Pages/04042007_SECOpenMeetingStatement.aspxGood morning Chairman Cox, Commissioners Atkins, Campos, Casey and Nazareth. Tue, 24 Jan 2012 17:11:44 GMTProposed Concept Release on Rule 3523http://pcaobus.org/News/Speech/Pages/04032007_NiemeierRule3523.aspxTue, 24 Jan 2012 17:11:38 GMTStatement on Concept Release Concerning Scope of Rule 3523 Tax Services for Persons in Financial Reporting Oversight Roleshttp://pcaobus.org/News/Speech/Pages/04032007_GoelzerConceptRelease.aspxTue, 24 Jan 2012 17:11:33 GMTProposed Auditing Standard on Evaluating Consistency of Financial Statementshttp://pcaobus.org/News/Speech/Pages/04032007_NiemeierOpenMeeting.aspxTue, 24 Jan 2012 17:11:36 GMTStatement on Principles of Financial Reportinghttp://pcaobus.org/News/Speech/Pages/04032007_OlsonFinancialReporting.aspxTue, 24 Jan 2012 17:11:40 GMTStatement on Concept Release for Rule 3523 (Tax Services)http://pcaobus.org/News/Speech/Pages/04032007_OlsonTaxServices.aspxTue, 24 Jan 2012 17:11:42 GMTThe Impact of Financial Regulation: Current Policy Issues Impacting the Audit Professionhttp://pcaobus.org/News/Speech/Pages/03142007_OlsonCapitalMarketsSummit.aspxFirst, I want to say thank you to the Chamber, and Tom Donohue, for inviting me to participate in this important conference. It is a great pleasure to speak to you this morning – between Barney Frank and Chris Cox, two leaders in our national debate over the competitiveness of U.S. capital markets.Tue, 24 Jan 2012 17:10:56 GMTGlobal Risk and Regulation: The Role of the PCAOBhttp://pcaobus.org/News/Speech/Pages/02022007_OlsonTaxPolicyPracticeSymposium.aspxI appreciate the opportunity this morning to participate in your discussion of global risk and regulation. Tue, 24 Jan 2012 17:10:16 GMTUnconscious Human Nature Affecting “Professional Skepticism”http://pcaobus.org/News/Speech/Pages/01232007_GillanAuditingSmallBusinessEnvironment.aspxThank you for joining us today for our inaugural 2007 Forum on Auditing in the Small Business Environment, and our 19th Forum since we began this program in 2005. Tue, 24 Jan 2012 17:10:04 GMTProposed Auditing Standard on an Audit of Internal Control over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/12192006_NiemeierICFR.aspxTue, 24 Jan 2012 17:19:08 GMTStatement on Proposed Auditing Standard - An Audit of Internal Control Over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/12192006_GillanInternalControl.aspxTue, 24 Jan 2012 17:19:04 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/12192006_OlsonIntroductoryStatement.aspxTue, 24 Jan 2012 17:19:11 GMTStatement on Proposed New Standard Concerning the Audit of Internal Controlhttp://pcaobus.org/News/Speech/Pages/12192006_OlsonInternalControl.aspxTue, 24 Jan 2012 17:19:09 GMTOpen Meeting Statement on AS5 http://pcaobus.org/News/Speech/Pages/12192006_GradisonStatement.aspxTue, 24 Jan 2012 17:19:07 GMTAmendments to Board Rules Relating to Inspectionshttp://pcaobus.org/News/Speech/Pages/12192006_GoelzerRuleAmendments.aspxTue, 24 Jan 2012 17:19:05 GMTRemarkshttp://pcaobus.org/News/Speech/Pages/12132006_OlsonExchequerClub.aspxThank you for the opportunity to join you today. Tue, 24 Jan 2012 17:18:41 GMTRemarkshttp://pcaobus.org/News/Speech/Pages/12112006_OlsonAICPASECandPCAOBDevelopments.aspxI appreciate the opportunity to be here today to offer you a sense of some current priorities and recent developments of the Public Company Accounting Oversight Board (or PCAOB), and how they may intersect with U.S. competitiveness, an issue, which for good reason, is currently at the top of many agendas.Tue, 24 Jan 2012 17:18:37 GMTUpdate on Issues and PCAOB Activitieshttp://pcaobus.org/News/Speech/Pages/11172006_OlsonFEICurrentFinancialReporting.aspxappreciate the opportunity to be with you this morning to provide an update on the Public Company Accounting Oversight Board’s (or PCAOB) activities and key initiatives, and discuss the need to assure that future developments in financial reporting result in increased investor confidence in our capital markets. The FEI has long been a leader in establishing ethical standards and education for CFOs in the United States and around the globe.Tue, 24 Jan 2012 17:17:28 GMTRemarks of Board Member Charles D. Niemeierhttp://pcaobus.org/News/Speech/Pages/10302006_NiemeierNASBANationalMeeting.aspxIt is an honor to be here in Atlanta to speak with you about the remarkable changes in financial reporting and auditing in the four years since the passage of the Sarbanes-Oxley Act. Tue, 24 Jan 2012 17:17:07 GMTAuditing Under SOX: An Interim Reporthttp://pcaobus.org/News/Speech/Pages/10202006_GoelzerMidwestSecuritiesLawInstitute.aspxIt’s great to be here in East Lansing, and I appreciate the opportunity to participate in this conference. I admit that, at first, I had some reservations. Tue, 24 Jan 2012 17:16:45 GMTAuditor Oversight, Corporate Boards and the Benefit for our Capital Marketshttp://pcaobus.org/News/Speech/Pages/10172006_OlsonNACDCorporateGovernance.aspxI appreciate the opportunity to be with you today to share my views on the complementary roles of the Public Company Accounting Oversight Board (or PCAOB) and boards of directors of public companies, and the positive effects we jointly can have in rebuilding investor confidence in our capital markets. I plan, in addition, to share my perspective on where the PCAOB is heading on a couple of key initiatives.Tue, 24 Jan 2012 17:16:42 GMTAuditor Oversight and its Implications on the Resilience of our Capital Marketshttp://pcaobus.org/News/Speech/Pages/10122006_OlsonFEEConferenceAuditRegulation.aspxI appreciate the opportunity to join you this morning to discuss auditor oversight and its implications on the investor confidence in our capital markets. Tue, 24 Jan 2012 17:16:31 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/10052006_GillanExecutiveWomensConference.aspxWhen Laura asked me to speak with you today, she told me that she wanted me to talk about women’s issues, rather than the PCAOB. To say that I was thrilled would be putting it mildly. Don’t get me wrong.Tue, 24 Jan 2012 17:16:16 GMTAmerican Competitiveness in International Capital Marketshttp://pcaobus.org/News/Speech/Pages/09302006_NiemeierAtlanticMonthlyIdeasTour.aspxIt is an honor to participate in The Atlantic’s Ideas Tour to commemorate the magazine’s 150th anniversary. The first topic in the tour – American Competitiveness – has been discussed in the pages of the magazine since the earliest issues.Tue, 24 Jan 2012 17:16:09 GMTTestimony Concerning Sarbanes-Oxley at Four: Protecting Investors and Strengthening the Marketshttp://pcaobus.org/News/Speech/Pages/09192006_OlsonHouseFinancialServicesCommittee.aspxChairman Oxley, Ranking Member Frank, and Members of the Committee: I am pleased to appear today on behalf of the Public Company Accounting Oversight Board ("PCAOB" or the "Board"). I am also pleased to join Chairman Cox of the Securities and Exchange Commission (“Commission” or “SEC”) on this panel.Tue, 24 Jan 2012 17:15:50 GMTTestimony Concerning Certain Issues Related to Companies’ Stock Option Granting Practiceshttp://pcaobus.org/News/Speech/Pages/09062006_OlsonSenateBankingCommittee.aspxChairman Shelby, Ranking Member Sarbanes, and Members of the Committee: I am pleased to appear today on behalf of the Public Company Accounting Oversight Board to discuss the PCAOB’s response to concerns relating to certain stock option granting practices.Tue, 24 Jan 2012 17:15:28 GMTRemarks of Board Member Charles D. Niemeierhttp://pcaobus.org/News/Speech/Pages/08152006_NiemeierBrazilianStateRegionalBanks.aspxIt is an honor and a pleasure to be here in Brazil to speak with you about the remarkable changes in the nature and character of the world’s capital markets we have witnessed in the last five years. Tue, 24 Jan 2012 17:15:16 GMTLessons from Enron: The Importance of Proper Accounting Oversighthttp://pcaobus.org/News/Speech/Pages/07262006_GoelzerTokyoAmericanCenter.aspxI am very pleased and honored to have the opportunity to visit Japan and to discuss the importance of proper accounting oversight with you this afternoon. Tue, 24 Jan 2012 17:14:43 GMTWe’ve Only Just Begunhttp://pcaobus.org/News/Speech/Pages/06212006_GillanAuditingSmallBusiness.aspxGood morning, and welcome to the half-way point for the PCAOB’s 2006 Forums on Auditing in the Small Business Environment. Tue, 24 Jan 2012 17:13:52 GMTRemarks of Chief Auditor Thomas Rayhttp://pcaobus.org/News/Speech/Pages/06082006_RaySECandFinancialReportingInstitute.aspxGood afternoon. It is a pleasure to be here in Pasadena with you once again. I am especially delighted to be a participant in this conference as it marks its twenty-fifth year.Tue, 24 Jan 2012 17:13:25 GMTStatement on Proposed Rules On Annual and Special Reporting by Registered Firmhttp://pcaobus.org/News/Speech/Pages/05232006_NiemeierASR.aspxTue, 24 Jan 2012 17:12:47 GMTProposed Rules on Succeeding to the Registration Status of a Predecessor Firmhttp://pcaobus.org/News/Speech/Pages/05232006_GoelzerProposedRules.aspxTue, 24 Jan 2012 17:12:46 GMTRemarks of Board Member Charles D. Niemeierhttp://pcaobus.org/News/Speech/Pages/05192006_NiemeierRockyMountainSecuritiesConference.aspxIt’s great to be here. The SEC and the Business Law Section of the Colorado Bar Association do a great service to the country each year by bringing together an esteemed group of securities law policy makers and practitioners to the rarefied air of Denver.Tue, 24 Jan 2012 17:12:33 GMTOpening Remarkshttp://pcaobus.org/News/Speech/Pages/05102006_GradisonInternalControlReportingRequirements.aspxOn behalf of the Public Company Accounting Oversight Board, welcome to today’s roundtable. The Board and staff of PCAOB have been actively monitoring the implementation of the internal control reporting requirements of the Sarbanes-Oxley Act, and this roundtable is an important aspect of our information gathering.Tue, 24 Jan 2012 17:12:28 GMTConfronting the Challenges of Change in the World of Financial Reportinghttp://pcaobus.org/News/Speech/Pages/05042006_NiemeierBaruchCollege.aspxThank you for that kind introduction. It is very much my pleasure to join you for the third time in the five years you have put on this conference.Tue, 24 Jan 2012 17:12:20 GMTWhat Corporate Directors Should Know about the PCAOBhttp://pcaobus.org/News/Speech/Pages/04272006_GoelzerMinnesotaNACD.aspxGood evening. It’s great to be here in Minneapolis, especially to have the chance to meet with the NACD chapter. Having grown up next door in Wisconsin, this is a bit like a homecoming for me. Tue, 24 Jan 2012 17:12:16 GMTA Layperson’s Guide to Internal Control Over Financial Reporting (ICFR)http://pcaobus.org/News/Speech/Pages/03312006_GillanCouncilInstitutionalInvestors.aspx“Internal controls” refer to those procedures within a company that are designed to reasonably ensure compliance with the company’s policies. Under the framework developed in the early 1990s by the Committee on Sponsoring Organizations (COSO) , there are three types of internal controls:Tue, 24 Jan 2012 17:11:28 GMTTestimony Concerning the PCAOBhttp://pcaobus.org/News/Speech/Pages/03292006_GradisonHouseSubcommittee.aspxChairman Baker, Ranking Member Kanjorski, and Members of the Subcommittee: I am pleased to appear today before the House Financial Services Capital Markets Subcommittee to testify on accuracy, transparency, and complexity in financial reporting. As Acting Chairman of the Public Company Accounting Oversight Board, I will address the auditor’s role and experience in evaluating public companies’ application of accounting and financial disclosure standards and rules.Tue, 24 Jan 2012 17:11:18 GMTThe PCAOB and Small Businesshttp://pcaobus.org/News/Speech/Pages/02282006_GoelzerSmallBusinesses.aspxGood morning. I would like to welcome you to the PCAOB Forum on Auditing in the Small Business Environment. Since late 2004, the PCAOB has held forums like this one in ten cities across the United States. Tue, 24 Jan 2012 17:10:36 GMTThe PCAOB and Small Business Auditorshttp://pcaobus.org/News/Speech/Pages/02272006_GoelzerSmallBusinessAuditors.aspxGood morning. I would like to welcome you to the PCAOB Forum on Auditing in the Small Business Environment. Since late 2004, the PCAOB has held forums like this one in ten cities across the United States. Tue, 24 Jan 2012 17:10:35 GMTRemarks of Board Member Bill Gradisonhttp://pcaobus.org/News/Speech/Pages/02102006_GradisonTaxPolicySymposium.aspxIt is a pleasure to be with you today, especially because I was invited by two old friends from whom I've learned so much over the years.Tue, 24 Jan 2012 17:10:18 GMTPCAOB Update: A Year-Three Progress Report and 2006 Challengeshttp://pcaobus.org/News/Speech/Pages/12152005_GoelzerColoradoSocietyofCPAs.aspxThree years ago today, Bill Gradison and I were tramping through the remains of an unusual -- for Washington -- early December snow storm looking for office space for the newly created Public Company Accounting Oversight Board. In one of the great ironies, we did find office space that was perfect for us and had recently been unexpectedly vacated by its prior tenant -- Arthur Andersen.Tue, 24 Jan 2012 17:18:57 GMTCurrent SEC and PCAOB Developmentshttp://pcaobus.org/News/Speech/Pages/12052005_NiemeierSECandPCAOBDevelopments.aspxAs you well know, what I am going to tell you today are my views and are not necessarily those of anyone else at the PCAOB. I want to talk to you about you and the environment of change that we are in today and how these changes have affected and are affecting the accounting profession.Tue, 24 Jan 2012 17:18:12 GMTRemarks of Chairman William J. McDonoughhttp://pcaobus.org/News/Speech/Pages/11182005_McDonoughFinancialExecutivesInternational.aspxThank you for the gracious introduction and the opportunity to join you once again. This is the third time in just two years that I have had the pleasure of addressing this gathering of Financial Executives International as Chairman of the PCAOB.Tue, 24 Jan 2012 17:17:30 GMTPanel on Sarbanes-Oxley Act Compliance: Cost and Benefitshttp://pcaobus.org/News/Speech/Pages/11042005_GoelzerFinancialExecutivesInternationalBaruchCollege.aspxColleen [Cunningham, President of FEI] asked me to take a few minutes to give you my perspective on what happened in 2005, what is happening now, and what the Section 404 future looks like. Before I do that, I should note that the views I express are my own, and not necessarily those of the Board’s other members or staff.Tue, 24 Jan 2012 17:17:13 GMTMeeting the Challenges of the Changing Global Regulatory Environmenthttp://pcaobus.org/News/Speech/Pages/09292005_GoezlerChangingGlobalRegulatoryEnvironment.aspxI am pleased to be here in Toronto and to be part of MRI’s annual conference. Moores Rowland brings together under one umbrella independent accounting firms from many different jurisdictions. Because of that, the people in this room have a unique perspective on the changes that are taking place around the world in your profession.Tue, 24 Jan 2012 17:16:07 GMTRemarks on Receiving the 2005 Distinguished Accounting Alumnus Awardhttp://pcaobus.org/News/Speech/Pages/09232005_GoezlerSpeech.aspxI am very pleased and honored to have been named the 2005 Distinguished Accounting Alumnus. The years I was a student here were turbulent ones -- marked, for example, by the day that I was blocked from attending my introductory accounting class in the old Commerce Building by the Dow Chemical recruitment protest, an event described in David Maranis’s recent book, They Marched in Sunlight.Tue, 24 Jan 2012 17:15:59 GMTSarbanes-Oxley and the Post-Enron Environment: Auditor Oversighthttp://pcaobus.org/News/Speech/Pages/08022005_GoelzerSOXAuditorOversight.aspxam very pleased to be here in Tokyo and to be part of examining the evolving responsibilities of “gatekeepers” in the United States and Japan. It is particularly an honor to appear before such a distinguished group of Columbia alumni. It is a little daunting to be one of the few lawyers admitted to the room today without having first passed through the Columbia Law School.Tue, 24 Jan 2012 17:15:03 GMTStatement on Rules Concerning Independence, Tax Services, and Contingent Feeshttp://pcaobus.org/News/Speech/Pages/07262005_GoelzerRules.aspxTue, 24 Jan 2012 17:14:39 GMTStatement on Auditing Standard No. 4 – Reporting on Whether a Previously Reported Material Weakness Continues to Exist.http://pcaobus.org/News/Speech/Pages/07262005_GoelzerAS4.aspxTue, 24 Jan 2012 17:14:37 GMTStatement on Ethics and Independence Rules Concerning Independence, Tax Services, and Contingency Feeshttp://pcaobus.org/News/Speech/Pages/07262005_GillanEthicsIndependence.aspxTue, 24 Jan 2012 17:14:36 GMTStatement on PCAOB Auditing Standard on Corrections of Material Weaknesses in Internal Control over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/07262005_McDonoughMaterialWeakness.aspxTue, 24 Jan 2012 17:14:41 GMTAuditing Oversight: Where We’ve Been and Where We’re Goinghttp://pcaobus.org/News/Speech/Pages/06202005_GillanAuditingOversight.aspxGood afternoon. Thank you for the warm welcome and thank you to the Institute for inviting me. As some of you may know, I relocated from California 2-1/2 years ago to accept my position with the PCAOB. Tue, 24 Jan 2012 17:13:50 GMTThe Role of Financial Writers and the PCAOB in the U.S. Capital Marketshttp://pcaobus.org/News/Speech/Pages/06132005_McDonoughRoleFinancialWriters.aspxI was delighted to receive – and accept -- Myron Kandel’s gracious invitation to speak to the New York Financial Writers’ Association.Tue, 24 Jan 2012 17:13:35 GMTPCAOB Update: Lessons Learned in 2004http://pcaobus.org/News/Speech/Pages/05232005_GillanLessonsLearned2004.aspxThank you. It’s a pleasure to be with you this morning. I spoke at an IIA conference in March of last year. At that time, I quoted an article that referred to internal auditors as “the new rock stars of corporate America.”Tue, 24 Jan 2012 17:12:43 GMTPerspectives on Internal Control Implementation, Issues and Reporting http://pcaobus.org/News/Speech/Pages/04292005_GoelzerInternalControlImplementationIssues.aspxThis speech discusses some of the issues concerning first-year implementation of Section 404 reporting on internal control effectiveness that were raised at the April 13 SEC Roundtable.Tue, 24 Jan 2012 17:12:17 GMTTestimony Concerning the PCAOBhttp://pcaobus.org/News/Speech/Pages/04212005_McDonoughPCAOB.aspxChairman Oxley, Ranking Member Frank, and Members of the Committee: I am pleased to appear today before the House Financial Services Committee on behalf of the Public Company Accounting Oversight Board ("PCAOB" or the "Board").Tue, 24 Jan 2012 17:12:10 GMTStatement on PCAOB Proposed Auditing Standard on Corrections of Material Weaknesses in Internal Control over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/03312005_McDonoughMaterialWeakness.aspxTue, 24 Jan 2012 17:11:26 GMTStatement on Proposed Auditing Standard: Reporting on the Elimination of a Material Weaknesshttp://pcaobus.org/News/Speech/Pages/03312005_GillanMaterialWeakness.aspxTue, 24 Jan 2012 17:11:23 GMTStatement on Proposed Auditing Standard – Reporting on the Elimination of a Material Weaknesshttp://pcaobus.org/News/Speech/Pages/03312005_GoelzerMaterialWeakness.aspxTue, 24 Jan 2012 17:11:25 GMTThe Costs & Benefits of Sarbanes-Oxley Section 404http://pcaobus.org/News/Speech/Pages/03212005_GoelzerCostsBenefitsofSOX404.aspxThis speech discusses some of the issues that have arisen regarding the costs and benefits of internal control reporting under Section 404 of the Sarbanes-Oxley Act. The importance of strong controls is beyond question, and it might be assumed that directors and senior executives would rush to embrace anything that minimizes the risk that the financial statements that they must sign off on are materially inaccurate.Tue, 24 Jan 2012 17:11:03 GMTStatement on Proposed Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Feeshttp://pcaobus.org/News/Speech/Pages/12142004_GoelzerEthicsIndependence.aspxTue, 24 Jan 2012 17:18:44 GMTOpen Meeting Statement on Auditor Independencehttp://pcaobus.org/News/Speech/Pages/12142004_GradisonStatement.aspxTue, 24 Jan 2012 17:18:45 GMTStatement on PCAOB Proposed Rules On Auditor Independence and Tax Serviceshttp://pcaobus.org/News/Speech/Pages/12142004_McDonoughIndependenceTaxServices.aspxTue, 24 Jan 2012 17:18:47 GMTStatement on Proposed Ethics and Independence Rules Concerning Independence, Tax Services, and Contingency Feeshttp://pcaobus.org/News/Speech/Pages/12142004_GillanEthicsIndependence.aspxTue, 24 Jan 2012 17:18:42 GMTPCAOB Perspectiveshttp://pcaobus.org/News/Speech/Pages/12132004_GoelzerPCAOBPerspectives.aspxThis speech reviews some of the things the Public Company Accounting Oversight Board has done since it was created in 2002 and some elements of its agenda for 2005. The speech also highlights aspects of the Board’s work that may be of interest to lawyers who counsel public companies.Tue, 24 Jan 2012 17:18:40 GMTThe Value of Integrityhttp://pcaobus.org/News/Speech/Pages/12072004_NiemeierValueIntegrity.aspxIt is an honor and a privilege to be here today. What I am going to tell you today are my own views and not necessarily those of other PCAOB Board members or staff.Tue, 24 Jan 2012 17:18:22 GMTStatement on PCAOB Temporary Rule Related to Auditing Standard No. 2http://pcaobus.org/News/Speech/Pages/11302004_McDonoughAS2Rule.aspxTue, 24 Jan 2012 17:17:54 GMTThe "State of the Union" of the PCAOBhttp://pcaobus.org/News/Speech/Pages/11162004_GoelzerStateOfTheUnion.aspxThis speech reviews the current “state of the union” of the Public Company Accounting Oversight Board. Topics discussed include the nature of the Board and ways in which it differs from other regulators; the status of the Board’s registration program; and the development of the enforcement program.Tue, 24 Jan 2012 17:17:27 GMTThe Work of the PCAOB and its Impact on Tax Serviceshttp://pcaobus.org/News/Speech/Pages/11102004_GoelzerPCAOBImpactTaxServices.aspxThis speech reviews the responsibilities of the Public Company Accounting Oversight Board and the steps it has taken to fulfill those responsibilities during the past two years. The Board’s responsibilities are registration of public accounting firms; inspection of accounting firms; setting of auditing and other professional standards; and enforcement.Tue, 24 Jan 2012 17:17:16 GMTStatement on Subpoena Requests in Disciplinary Proceedingshttp://pcaobus.org/News/Speech/Pages/10262004_GoelzerSubpoena.aspxTue, 24 Jan 2012 17:16:58 GMTThe PCAOB: A Two-Year Report Cardhttp://pcaobus.org/News/Speech/Pages/10182004_GillanPCAOBReportCard.aspxThank you, Gerry, for that gracious introduction. It’s a pleasure to be here this morning, and to see so many familiar faces. It’s hard to believe, but in just one week the PCAOB will be celebrating its second birthday.Tue, 24 Jan 2012 17:16:44 GMTStatement on Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2http://pcaobus.org/News/Speech/Pages/09152004_GoelzerInterimStandards.aspxTue, 24 Jan 2012 17:15:34 GMTStatement on PCAOB Conforming Amendments Related to Auditing Standard No. 2http://pcaobus.org/News/Speech/Pages/09152004_McDonoughConformingAmendments.aspxTue, 24 Jan 2012 17:15:36 GMTRemarks of Chairman William J. McDonoughhttp://pcaobus.org/News/Speech/Pages/06252004_McDonoughSpeech.aspxI am pleased to have the opportunity to speak to you today. I am especially pleased to be in Maryland, the home state of Senator Paul Sarbanes.Tue, 24 Jan 2012 17:14:06 GMTTestimony Concerning the PCAOBhttp://pcaobus.org/News/Speech/Pages/06242004_TestimonyHouseFinancialServices.aspxTue, 24 Jan 2012 17:14:04 GMTStatement on Oversight of Non-U.S. Accounting Firmshttp://pcaobus.org/News/Speech/Pages/06092004_GoelzerNonUSOversight.aspxTue, 24 Jan 2012 17:13:29 GMTStatement Regarding Imperatives in Board Standardshttp://pcaobus.org/News/Speech/Pages/06092004_GoelzerBoardStandards.aspxTue, 24 Jan 2012 17:13:28 GMTStatement Regarding Audit Documentationhttp://pcaobus.org/News/Speech/Pages/06092004_GoelzerAuditDocumentation.aspxTue, 24 Jan 2012 17:13:26 GMTThe First 500 Dayshttp://pcaobus.org/News/Speech/Pages/05182004_GoelzerFirst500Days.aspxThanks. It’s a pleasure to be here. A little less than 500 days ago, the doors opened for the first workday at the Public Company Accounting Oversight Board.Tue, 24 Jan 2012 17:12:31 GMTThe Regulatory Dialogue Between the PCAOB & the European Commissionhttp://pcaobus.org/News/Speech/Pages/05132004_RossPCAOBAndEuropeanCommission.aspxI am pleased to appear before the House Financial Services Committee today on behalf of the Public Company Accounting Oversight Board ("PCAOB" or the "Board") to discuss the regulatory dialogue between the PCAOB and the European Union ("EU").Tue, 24 Jan 2012 17:12:29 GMTThe PCAOB and the Oversight of Non-U.S. Auditorshttp://pcaobus.org/News/Speech/Pages/04192004_GoelzerOversightNonUSAuditors.aspxI am pleased and honored to be part of this first Baker & McKenzie International Law Lecture. The combination of the Georgetown Law Center and Baker & McKenzie to support a lecture series to explore provocative issues in international law is a marriage made in heaven -- or at least in whatever passes for heaven among lawyers and law professors.Tue, 24 Jan 2012 17:12:07 GMTThe PCAOB and Its Oversight Rolehttp://pcaobus.org/News/Speech/Pages/03092004_McDonoughJointFinancialManagement.aspxThank you for the gracious introduction. David Walker couldn’t have known it when he invited me to address this auspicious group, but your conference coincides with one of the most important days in the world of financial management.Tue, 24 Jan 2012 17:10:50 GMTStatement on Internal Control Standardhttp://pcaobus.org/News/Speech/Pages/03092004_NiemeierICS.aspxTue, 24 Jan 2012 17:10:53 GMTAdoption of Auditing Standard for Internal Control Over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/03092004_McDonoughStatement.aspxTue, 24 Jan 2012 17:10:52 GMTStatement on Adoption of Auditing Standard for Internal Control Over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/03092004_GillanInternalControl.aspxTue, 24 Jan 2012 17:10:46 GMTStatement on the Internal Control Standardhttp://pcaobus.org/News/Speech/Pages/03092004_GradisonInternalControl.aspxTue, 24 Jan 2012 17:10:49 GMTStatement on the Adoption of PCAOB Auditing Standard Regarding an Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statementshttp://pcaobus.org/News/Speech/Pages/03092004_GoelzerAS2.aspxTue, 24 Jan 2012 17:10:47 GMTThe PCAOB and Public Companieshttp://pcaobus.org/News/Speech/Pages/02252004_GoelzerPCAOBAndPublicCompanies.aspxCommentators occasionally suggest that the Public Company Accounting Oversight Board is mis-named. Some urge that the word “accounting” should be dropped from the Board’s name -- since the Board has jurisdiction over auditing, not over accounting principles. Others argue that the words “public company” don’t really belong, since the Board doesn’t oversee public companies.Tue, 24 Jan 2012 17:10:24 GMTThe PCAOB One Year Laterhttp://pcaobus.org/News/Speech/Pages/02112004_GoelzerOneYearLater.aspxA little over a year ago -- on January 6, 2003 -- eight intrepid souls, including four newly-appointed Board members -- reported for the first workday at the Public Company Accounting Oversight Board.Tue, 24 Jan 2012 17:10:21 GMTProfessionalism is Primaryhttp://pcaobus.org/News/Speech/Pages/12122003_CarmichaelProfessionalism.aspxnstead of focusing narrowly on what the Public Company Accounting Oversight Board has done in standards-setting to date, I want to focus more broadly on what the PCAOB and you - the auditors of public companies - need to do in the future to restore investor confidence.Tue, 24 Jan 2012 17:18:39 GMTTestimony Concerning the PCAOBhttp://pcaobus.org/News/Speech/Pages/11202003_McDonoughTestimony.aspxI am pleased to appear before you today on behalf of the Public Company Accounting Oversight Board ("PCAOB" or the "Board"). I would like to begin by commending the Subcommittee's investigation of the role of professional firms, including accounting firms, in the development, marketing and implementation of abusive tax shelters. Indeed, the evidence you have accumulated has served as a wake-up call that we all - whether corporate leader, legislator, or regulator - must heed.Tue, 24 Jan 2012 17:17:39 GMTStatement Regarding Proposed Technical Amendments to Interim Standards Ruleshttp://pcaobus.org/News/Speech/Pages/11122003_GoelzerInterimStandards.aspxTue, 24 Jan 2012 17:17:25 GMTStatement Regarding Audit Documentationhttp://pcaobus.org/News/Speech/Pages/11122003_GoelzerAuditDocumentation.aspxTue, 24 Jan 2012 17:17:24 GMTThe Work of the PCAOB: Why Should Public Companies Care?http://pcaobus.org/News/Speech/Pages/10312003_GoelzerPublicCompanies.aspxMy experience in public accounting was gained a few blocks up Wisconsin Avenue from where we are this afternoon. During 1969 and 1970, I worked in Milwaukee as an auditor at the CPA firm known then as Touche, Ross, Bailey & Smart and today as Deloitte & Touche.Tue, 24 Jan 2012 17:17:08 GMTA Journey of a Thousand Miles: Year-One Reporthttp://pcaobus.org/News/Speech/Pages/10272003_GillanYearOneReport.aspxConfucius said that a journey of a thousand miles begins with a single step. I'd like to share with you the steps that the Public Company Accounting Oversight Board (PCAOB) has taken since the appointment of our first members one year and two days ago.Tue, 24 Jan 2012 17:17:00 GMTTestimony Concerning the PCAOBhttp://pcaobus.org/News/Speech/Pages/10212003_McDonoughPCAOBTestimony.aspxI am pleased to appear before you today on behalf of the Public Company Accounting Oversight Board ("PCAOB" or the "Board"). I would like to begin by commending the Committee's thoughtful and deliberative review of the Enron debacle, resulting in the Joint Tax Committee's report exposing Enron's abusive tax shelters and Enron's use of executive compensation arrangements to the excessive advantage of senior managers and the devastating disadvantage of rank-and-file employees.Tue, 24 Jan 2012 17:16:47 GMTBack to the Futurehttp://pcaobus.org/News/Speech/Pages/10172003_GoelzerBackToTheFuture.aspxLegend has it that, while preparing Richard Nixon for his historic visit to China in 1972, Henry Kissinger mentioned that Chinese Prime Minister Chou En-Lai was an avid student of French history. During his trip, Nixon met with Chou En-Lai in the walled garden of the Forbidden City. As they walked slowly around the lily ponds, Nixon remembered Kissinger's comment.Tue, 24 Jan 2012 17:16:40 GMTStatement on Proposed Auditing Standard - An Audit of Internal Control Over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/10072003_GillanInternalControl.aspxTue, 24 Jan 2012 17:16:20 GMTStatement on Proposed Auditing Standard - An Audit of Internal Control Over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/10072003_CarmichaelInternalControl.aspxTue, 24 Jan 2012 17:16:18 GMTStatement on Proposed Auditing Standard an Audit of Internal Control Over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/10072003_GoelzerICFR.aspxTue, 24 Jan 2012 17:16:21 GMTStatement on Proposed Auditing Standard: An Audit of Internal Control Over Financial Reportinghttp://pcaobus.org/News/Speech/Pages/10072003_GradisonInternalControl.aspxTue, 24 Jan 2012 17:16:22 GMTTestimony Concerning the PCAOBhttp://pcaobus.org/News/Speech/Pages/09232003_McDonoughPCAOBTestimony.aspxI am pleased to appear before you today on behalf of the Public Company Accounting Oversight Board ("PCAOB" or the "Board"). This is the first appearance of a PCAOB member before this Committee. On behalf of the Board, I would like to begin by commending the extraordinary leadership of this Committee in response to the crisis in public confidence brought on by some devastating failures in financial reporting and auditing.Tue, 24 Jan 2012 17:15:57 GMTRestoring Public Confidencehttp://pcaobus.org/News/Speech/Pages/09152003_GoelzerRestoringPublicConfidence.aspxJuly 30th, about six weeks ago now, marked the first anniversary of the enactment of the Sarbanes-Oxley Act of 2002. When President Bush signed the Act, he described it as "the most far-reaching reform of American business practices since the time of Franklin D. Roosevelt."Tue, 24 Jan 2012 17:15:32 GMTStatement on the Adoption of Interim Auditing Standardshttp://pcaobus.org/News/Speech/Pages/04162003_GoelzerInterimStandards.aspxTue, 24 Jan 2012 17:12:04 GMTStatement Concerning the Establishment of Auditing Standardshttp://pcaobus.org/News/Speech/Pages/04162003_GoelzerAuditingStandards.aspxTue, 24 Jan 2012 17:12:01 GMTStatement on Proposed Board Ethics Codehttp://pcaobus.org/News/Speech/Pages/04162003_GoelzerEthicsCode.aspxTue, 24 Jan 2012 17:12:02 GMTStatement on Adoption of Accounting Support Fee Ruleshttp://pcaobus.org/News/Speech/Pages/04162003_GoelzerAccountingSupportFee.aspxTue, 24 Jan 2012 17:12:00 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/05022013_Hanson.aspxThu, 02 May 2013 19:51:44 GMTKeynote Addresshttp://pcaobus.org/News/Speech/Pages/03272013_Rice.aspxMon, 08 Apr 2013 13:28:22 GMTStatement on the Proposed Framework for Reorganization of PCAOB Auditing Standardshttp://pcaobus.org/News/Speech/Pages/03262013_FranzelStatement.aspxTue, 26 Mar 2013 14:47:48 GMTStatement on Proposed 2013 Budget and Strategic Planhttp://pcaobus.org/News/Speech/Pages/11282012_FergusonOpeningStatement.aspxWed, 28 Nov 2012 16:05:17 GMT