Confirmation

What Was Changed

The new standard adopted by the Board replaced AS 2310, The Confirmation Process, in its entirety with AS 2310, The Auditor’s Use of Confirmation, to strengthen and modernize the requirements for the confirmation process.

Additional information on the new auditing standard: 

• SEC Action: Release No. 34-99060(PDF)
• Auditing Standard: AS 2310, The Auditor’s Use of Confirmation
• Adopting Release: PCAOB Release No. 2023-008(PDF)
• Project History: Confirmation

Why Did the PCAOB Adopt This Standard?

The audit confirmation process touches nearly every audit and has long been used by auditors. The prior standard was initially written over 30 years ago and had undergone minimal amendments since it was adopted by the PCAOB in 2003.

The Board adopted the new standard to improve the quality of audits when confirmation is used by the auditor and to reflect changes in the means of communication and in business practice, such as the increasing use of electronic communications and third-party intermediaries in the confirmation process.

What Are the Effective Dates?

The new standard and related amendments are effective for audits of fiscal years ending on or after June 15, 2025.

Staff Presentations

The PCAOB staff provides information through educational staff presentations.

• Staff Presentation: Helping Auditors Prepare for Implementation of AS 2310, The Auditor’s Use of Confirmation (Dec. 4, 2024)

Knowledge Checks

The series of questions in the link below are designed to check your understanding of important aspects of AS 2310, The Auditor’s Use of Confirmation, and Other Amendments to PCAOB Standards. The results of these knowledge checks are anonymous and the PCAOB staff does not intend to make them public or to use them in the PCAOB's oversight activities.

AS 2310, The Auditor’s Use of Confirmation, Implementation Knowledge Check