Docket 052: Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form

Docket Status:
Approved by SEC
SEC Action:

Release No. 34-100774 (Aug. 20, 2024)

Releases and Rule Filings

Release or Rule Filing No. Description Date
2024-03 SEC Filing Form 19b-4 Jun. 20, 2024
2024-007 Final Rule Jun. 12, 2024
2023-004 Proposed Rule Jun. 26, 2023

Supplemental Materials

Description Date
Marked Text Illustration of Amendments to PCAOB Standards Aug. 20, 2024
Chair Williams’ Statement on Adoption of Amendments To Clarify Auditor Responsibilities When Using Technology-Assisted Analysis by Erica Y. Williams, Chair Jun. 12, 2024
Statement on the Adoption of Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic form – Catching up to the Technology Advancements by Christina Ho, Board Member Jun. 12, 2024
Algorithms, Audits, and the Auditor by Kara M. Stein, Board Member Jun. 12, 2024
Statement In Support of Technology-Assisted Analysis Amendments Adopting Release by Anthony C. Thompson, Board Member Jun. 12, 2024
Statement in Support of Technology-Assisted Analysis Amendments by George R. Botic, Board Member Jun. 12, 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) Feb. 20, 2024
Statement on Technology-Assisted Analysis Amendments by Erica Y. Williams, Chair Jun. 26, 2023
Statement in Support of Releasing for Public Comment the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form by Duane M. DesParte, Board Member Jun. 26, 2023
Making the House More Functional and Comfortable - Statement on Proposed Amendments to PCAOB Auditing Standards related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form by Christina Ho, Board Member Jun. 26, 2023
Algorithms, Audits, and the Auditor by Kara M. Stein, Board Member Jun. 26, 2023
Statement on Proposed Amendments to Related to Aspects of Designing and Performing Audit Procedures that Involve Technology Assisted Analysis of Information in Electronic Form by Anthony C. Thompson, Board Member Jun. 26, 2023