PCAOB Releases 2022 Audit Committee Resource

The PCAOB has released a new publication, “Spotlight: Audit Committee Resource.(PDF)” 

Designed to serve as a timely reference for auditors, audit committee members, investors, and others, the Spotlight offers questions that audit committees of public companies might want to consider as part of their ongoing engagement and discussion with their auditors, including how the auditors are responding to the financial reporting and audit risks posed by the current economic environment. 

Visit our Resources for Audit Committees and Staff Publications pages for more materials designed to foster understanding of the PCAOB’s activities and observations, including Spotlights that provide an overview of our planned 2022 inspections, highlights from our conversations with audit committee chairs, and other topics. 

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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, including compliance reports filed pursuant to federal securities laws.