Docket 042: Amendments Relating to the Supervision of Audits Involving Other Auditors and Dividing Responsibility for the Audit with Another Accounting Firm

Releases and Rule Filings

Releases and Rule Filings
Release or Rule Filing No. Description Date
Release or Rule Filing No. 2022-01 (PDF) SEC Filing Form 19b-4 Date Jun. 24, 2022
Release or Rule Filing No. 2022-002 (PDF) Final Rule Date Jun. 21, 2022
Release or Rule Filing No. 2021-005 (PDF) Second Supplemental Request for Comment Date Sep. 28, 2021
Release or Rule Filing No. 2017-005 (PDF) Supplemental Request for Comment Date Sep. 26, 2017
Release or Rule Filing No. 2016-002 (PDF) Proposed Rule Date Apr. 12, 2016

Supplemental Materials

Supplimental Materials
Description Date
Marked Text Illustration of Amendments to Existing PCAOB Standards (PDF) Aug. 12, 2022
Statement on Adoption of New Requirements for the Lead Auditor’s Use of Other Auditors by Erica Y. Williams, Chair Jun. 21, 2022
Statement in Support of Adoption of Amendments to Auditing Standards Related to the Supervision of Audits Involving Other Auditors by Duane M. DesParte, Board Member
Statement in Support of Adoption of Amendments to Auditing Standards Related to the Supervision of Audits Involving Other Auditors by Christina Ho, Board Member Jun. 21, 2022
Statement Regarding the Planning and Supervision of Audits Involving Other Auditors and Dividing Responsibility for the Audit with Another Accounting Firm by Kara M. Stein, Board Member Jun. 21, 2022
Statement on Adoption of New Requirements for the Lead Auditor’s Use of Other Auditors by Anthony C. Thompson, Board Member Jun. 21, 2022
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2020(PDF), by Kelly Poy, Brent Han, and Harsha Samaraweera (published Jan. 24, 2022) (PDF) Jan. 24, 2022
“Monitoring Quality of Group Audits: Internal and Regulatory Inspections of Component Audits of U.S. Issuers (Working Paper Presented at PCAOB Conference on Auditing and Capital Markets).” (PDF) Oct. 28, 2021
Statement on Second Supplemental Request for Comment: Proposed Amendments to Auditing Standards Related to the Supervision of Audits Involving Other Auditors by Duane M. DesParte, Acting Chairperson
Statement on the PCAOB’s Second Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard — Dividing Responsibility for the Audit with Another Accounting Firm by Rebekah Goshorn Jurata, Board Member Sep. 28, 2021
Statement in Support of the Issuance of a Supplemental Request for Comment on Proposed Amendments to Auditing Standards Related to the Auditor’s Supervision of Other Auditors by Megan Zietsman, Board Member
Transcript Excerpt: Standing Advisory Group Meeting (PDF) Nov. 30, 2017
Statement on Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard — Dividing Responsibility for the Audit with Another Accounting Firm by James R. Doty, Chairman Sep. 26, 2017
Statement on Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard — Dividing Responsibility for the Audit with Another Accounting Firm by Steven B. Harris, Board Member Sep. 26, 2017
Statement on Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard — Dividing Responsibility for the Audit with Another Accounting Firm by Lewis H. Ferguson, Board Member Sep. 26, 2017
Statement on Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard — Dividing Responsibility for the Audit with Another Accounting Firm by Jeanette M. Franzel, Board Member Sep. 26, 2017
Transcript Excerpt: Standing Advisory Group Meeting (PDF) May 24, 2017
Transcript Excerpt: Standing Advisory Group Meeting (PDF) Dec. 1, 2016
Transcript Excerpt: Standing Advisory Group Meeting (PDF) May 18, 2016
Statement on Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing Responsibility for the Audit with Another Accounting Firm by James R. Doty, Chairman Apr. 12, 2016
Statement on Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing Responsibility for the Audit with Another Accounting Firm by Jay D. Hanson, Board Member Apr. 12, 2016
Statement on Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing Responsibility for the Audit with Another Accounting Firm by Steven B. Harris, Board Member Apr. 12, 2016
Statement on Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing Responsibility for the Audit with Another Accounting Firm by Lewis H. Ferguson, Board Member Apr. 12, 2016
Statement on Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing Responsibility for the Audit with Another Accounting Firm by Jeanette M. Franzel, Board Member Apr. 12, 2016