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

Releases and Rule Filings

Releases and Rule Filings
Release or Rule Filing No. Description Date
Release or Rule Filing No. 2019-03 (PDF) SEC Filing Form 19b-4 Date Mar. 20, 2019
Release or Rule Filing No. 2018-006 (PDF) Final Rule Date Dec. 20, 2018
Release or Rule Filing No. 2017-003 (PDF) Proposed Rule Date Jun. 1, 2017

Supplemental Materials

Supplimental Materials
Description Date
Marked Text Illustration of Amendments to Existing PCAOB Standards (PDF) Dec. 20, 2018
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by William D. Duhnke, Chairman
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by Kathleen M. Hamm, Board Member
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by J. Robert Brown Jr., Board Member
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by James G. Kaiser, Board Member
Statement to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists by Duane M. DesParte, Board Member
White Paper on Characteristics of Emerging Growth Companies as of November 15, 2017, by Hannah Crabtree, Kelly Poy, Harsha Samaraweera (PDF) Oct. 11, 2018
Transcript: Standing Advisory Group Meeting (PDF) 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 (PDF) Mar. 28, 2017
Transcript Excerpt: Standing Advisory Group Meeting (PDF) Nov. 13, 2015
Transcript Excerpt: Standing Advisory Group Meeting (PDF) Jun. 18, 2015
PCAOB Staff Consultation Paper No. 2015-01: The Auditor's Use of the Work of Specialists (PDF) May 28, 2015