Docket 049: General Responsibilities of the Auditor in Conducting an Audit

Docket Status:: Approved by SEC
SEC Action:: Release No. 34-100773 (Aug. 20, 2024)

Releases and Rule Filings

Releases and Rule Filings
Release or Rule Filing No.	Description	Date
Release or Rule Filing No. 2024-01 (PDF)	SEC Filing Form 19b-4	Date May 24, 2024
Release or Rule Filing No. 2024-004 (PDF)	Final Rule	Date May 13, 2024
Release or Rule Filing No. 2023-001 (PDF)	Proposed Rule	Date Mar. 28, 2023

Supplemental Materials

Supplimental Materials
Description	Date
Marked Text Illustration of Amendments to PCAOB Standards (PDF)	Aug. 20, 2024
Chair Williams’ Statement on New Standard on General Responsibilities of the Auditor by Erica Y. Williams, Chair	May 13, 2024
Statement on the AS 1000 Adoption –Refreshed General Auditor Responsibilities by Christina Ho, Board Member	May 13, 2024
Empowering and Modernizing Responsibilities of the Auditor in Conducting an Audit by Kara M. Stein, Board Member	May 13, 2024
Statement in Support of the Adoption of General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards by Anthony C. Thompson, Board Member	May 13, 2024
Statement in Support of the Adoption of General Responsibilities of the Auditor in Conducting an Audit, and Amendments to PCAOB Standards by George R. Botic, Board Member	May 13, 2024
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2022, by Andy Nguyen, Daniel Patronsky, Kelly Poy, and Harsha Samaraweera (published Feb. 20, 2024) (PDF)	Feb. 20, 2024
Statement on Proposal to Modernize PCAOB Standards Addressing Core Auditing Principles and Responsibilities by Erica Y. Williams, Chair	Mar. 28, 2023
Statement in Support of Releasing for Public Comment the PCAOB’s Proposed New Auditing Standard – AS 1000, General Responsibilities of the Auditor in Conducting an Audit – including Other Proposed Amendments to PCAOB Standards by Duane M. DesParte, Board Member	Mar. 28, 2023
Statement in Support of the Proposed Auditing Standard – General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to the PCAOB Standards by Christina Ho, Board Member	Mar. 28, 2023
A Return to Roots: General Responsibilities of the Auditor in Conducting an Audit by Kara M. Stein, Board Member	Mar. 28, 2023
Statement on AS 1000 Proposal by Anthony C. Thompson, Board Member	Mar. 28, 2023
Comparison of Proposed AS 1000 with ISA and AICPA (PDF)	Mar. 28, 2023
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2021, by Kelly Poy and Harsha Samaraweera (published Jan. 5, 2023) (PDF)	Jan. 5, 2023