Docket 044: Proposed Amendments to Auditing Standards for Auditor's Use of the Work of Specialists

 Releases and Rule Filings

Release or Rule Filing No.
Description
Date
2019-03SEC Filing Form 19b-4March 20, 2019
2018-006Final RuleDec. 20, 2018
2017-003Proposed RuleJune 1, 2017

Supplemental Materials

Description Date
Marked Text Illustration of Amendments to Existing PCAOB Standards  Dec. 20, 2018
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by William D. Duhnke, Chairman  Dec. 20, 2018
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by Kathleen M. Hamm, Board Member Dec. 20, 2018
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by J. Robert Brown, Jr, Board Member Dec. 20, 2018
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by James G. Kaiser, Board Member Dec. 20, 2018
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by Duane M. DesParte, Board Member Dec. 20, 2018
White Paper on Characteristics of Emerging Growth Companies as of November 15, 2017, by Hannah Crabtree, Kelly Poy, Harsha Samaraweera Oct. 11, 2018
Transcript: Standing Advisory Group Meeting Nov. 30, 2017
Statement on Proposed Auditing Standard on Auditing Accounting Estimates, Including Fair Value Measurements, and Proposed Amendments to Auditing Standards For Auditor’s Use of the Work of Specialists by James R. Doty, Chairman June 1, 2017
Statement on Proposed Auditing Standard on Auditing Accounting Estimates, Including Fair Value Measurements, and Proposed Amendments to Auditing Standards For Auditor’s Use of the Work of Specialists by Steven B. Harris, Board Member
June 1, 2017
Statement on Proposed Auditing Standard on Auditing Accounting Estimates, Including Fair Value Measurements, and Proposed Amendments to Auditing Standards For Auditor’s Use of the Work of Specialists by Lewis H. Ferguson, Board Member June 1, 2017
Statement on Proposed Auditing Standard on Auditing Accounting Estimates, Including Fair Value Measurements, and Proposed Amendments to Auditing Standards For Auditor’s Use of the Work of Specialists by Jeanette M. Franzel, Board Member June 1, 2017
White Paper on Characteristics of Emerging Growth Companies as of November 15, 2016 March 28, 2017
Transcript Excerpt: Standing Advisory Group Meeting Nov. 13, 2015
Transcript Excerpt: Standing Advisory Group Meeting June 18, 2015
PCAOB Staff Consultation Paper No. 2015-01: The Auditor's Use of the Work of Specialists May 28, 2015