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

Docket Status:
Comment Period Closed

Releases and Rule Filings

Release or Rule Filing No. Description Date
2021-005 Second Supplemental Request for Comment Sep. 28, 2021
2017-005 Supplemental Request for Comment Sep. 26, 2017
2016-002 Proposed Rule Apr. 12, 2016

Supplemental Materials

Description Date
“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).” 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 Sep. 28, 2021
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 Sep. 28, 2021
Transcript Excerpt: Standing Advisory Group Meeting 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 May 24, 2017
Transcript Excerpt: Standing Advisory Group Meeting Dec. 1, 2016
Transcript Excerpt: Standing Advisory Group Meeting 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