PCAOB Posts Staff Guidance on Communications with Audit Committees Concerning Independence

The PCAOB posted to its website today staff guidance on PCAOB Rule 3526, Communication with Audit Committees Concerning Independence.  The guidance provides background on Rule 3526 and technical guidance for auditors on the independence-related communications required by the rule. 

The overview document below summarizes the staff guidance for audit committees, investors, and other interested parties.

• Overview-Staff-Guidance-Audit-Committee-Communications-Related-Independence.pdf(PDF)
• Staff-Guidance-Rule-3526(b)-Communications-Audit-Committee-Concerning-Independence.pdf(PDF)

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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.