PCAOB Posts New Knowledge Check To Help Auditors Gauge Understanding of New Confirmation Standard

The PCAOB has posted a new knowledge check designed to help auditors gauge their understanding of important aspects of AS 2310, The Auditor’s Use of Confirmation. This new standard replaces an interim standard, AS 2310, The Confirmation Process, and is effective for audits of financial statements for fiscal years ending on or after June 15, 2025. This knowledge check, or informal quiz, highlights various aspects of the new standard.

Note: This knowledge check is anonymous. Results will not be made public or used in the PCAOB’s oversight activities.

The knowledge check is the latest in a series of resources the PCAOB has recently released to assist and inform auditors in their implementation of PCAOB standards and rules.

For more PCAOB implementation resources on AS 2310 and other PCAOB standards and rules, visit the Implementation Resources for PCAOB Standards and Rules page. Auditors with questions on implementing the new standard can contact PCAOB staff via our website or by phone at (202) 591-4395.