At June 12 Open Meeting, PCAOB To Consider Proposal for New Standard, Adoption of Amendments to Auditing Standards and PCAOB Rule

Washington, DC, Jun. 7, 2024

The Public Company Accounting Oversight Board (PCAOB) will hold an open meeting on Wednesday, June 12, 2024, at 2:00 p.m. ET.

At the meeting, the Board will consider the following:

  • A proposal to replace the PCAOB’s existing auditing standard related to an auditor’s use of substantive analytical procedures with a new standard: AS 2305, Designing and Performing Substantive Analytical Procedures.
  • Adoption of amendments to two PCAOB auditing standards, AS 1105, Audit Evidence, and AS 2301, The Auditor’s Responses to the Risks of Material Misstatement, to address aspects of audit procedures that involve technology-assisted analysis of information in electronic form.
  • Adoption of an amendment to PCAOB Rule 3502, Responsibility Not to Knowingly or Recklessly Contribute to Violations.

How to Watch or Listen to the Meeting

The public may join the meeting in watch-only or listen-only mode using the following information.

  • Join by Webex link
    PCAOB Open Meeting – June 12, 2024
    When you join the meeting, if you would like to connect your audio via phone, you can receive a call back by providing your phone number in the prompt. You can also join by audio only by calling one of the dial-in numbers in the “Join by phone” section below and entering the access code and password.
  • Join by Webex number:
    Webex number: 2305 917 9384
    Webex password: beCWMm4dv42
  • Join by phone:
    Call either of the numbers below and enter the access code and password, each followed by #.
    U.S. toll-free: 1-844-621-3956
    U.S. toll: 1-415-655-0001
    Access code: 230 591 79384
    Webex password: 23296643

A recording will be made publicly available on the PCAOB’s website following the meeting.


About the PCAOB

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers registered with the Securities and Exchange Commission, including compliance reports filed pursuant to federal securities laws. 


PCAOB Office of Communications and Engagement