Docket 043: Auditing Standard for Auditing Accounting Estimates, Including Fair Value Measurements

Docket Status:
Approved by SEC
SEC Action:

Release No. 34-86269 (Jul. 1, 2019)

Releases and Rule Filings

Release or Rule Filing No. Description Date
2019-02 SEC Filing Form 19b-4 Mar. 20, 2019
2018-005 Final Rule Dec. 20, 2018
2017-002 Proposed Rule Jun. 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 Excerpt: 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 Jun. 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 Jun. 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 Jun. 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 Jun. 1, 2017
White Paper on Characteristics of Emerging Growth Companies as of November 15, 2016 Mar. 28, 2017
Transcript Excerpt: Standing Advisory Group Meeting Jun. 18, 2015
Transcript: Standing Advisory Group Meeting Oct. 2, 2014
PCAOB Staff Consultation Paper: Auditing Accounting Estimates and Fair Value Measurements Aug. 19, 2014