Docket 029: Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits

Docket Status:
Approved by SEC
SEC Action:

Release No. 34-77787 (May 9, 2016)

Releases and Rule Filings

Release or Rule Filing No. Description Date
2016-01 SEC Filing Form 19b-4 Jan. 29, 2016
2015-008 Final Rule Dec. 15, 2015
2015-004 Supplemental Request Jun. 30, 2015
2013-009 Reproposed Rule Dec. 4, 2013
2011-007 Proposed Rule Oct. 11, 2011
2009-005 Concept Release Jul. 28, 2009

Supplemental Materials

Description Date
Statement on Adoption of Rules to Require Disclosure of Engagement Partner and Other Firms Participating in an Audit by James R. Doty, Chairman Dec. 15, 2015
Statement on Adoption of Rules to Require Disclosure of Engagement Partner and Other Firms Participating in an Audit by Lewis H. Ferguson, Board Member Dec. 15, 2015
Statement on Adoption of Rules to Require Disclosure of Engagement Partner and Other Firms Participating in an Audit by Jeanette M. Franzel, Board Member Dec. 15, 2015
Statement on Adoption of Rules to Require Disclosure of Engagement Partner and Other Firms Participating in an Audit by Jay D. Hanson, Board Member Dec. 15, 2015
Statement on Adoption of Rules to Require Disclosure of Engagement Partner and Other Firms Participating in an Audit by Steven B. Harris, Board Member Dec. 15, 2015
Statement on the Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on New PCAOB Form by James R. Doty, Chairman Jun. 30, 2015
Statement on the Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on New PCAOB Form by Lewis H. Ferguson, Board Member Jun. 30, 2015
Statement on the Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on New PCAOB Form by Jeanette M. Franzel, Board Member Jun. 30, 2015
Statement on the Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on New PCAOB Form by Jay D. Hanson, Board Member Jun. 30, 2015
Statement on the Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on New PCAOB Form by Steven B. Harris, Board Member Jun. 30, 2015
Transcript Excerpt: Standing Advisory Group Meeting Jun. 18, 2015
Statement on the Reproposal on Improving the Transparency of Audits by Requiring Disclosure of the Engagement Partner and Certain Participants in the Audit by James R. Doty, Chairman Dec. 4, 2013
Oral Statement on the Reproposal on Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits by Lewis H. Ferguson, Board Member Dec. 4, 2013
Statement on the Reproposal on Improving the Transparency of Audits by Requiring Disclosure of the Engagement Partner and Certain Participants in the Audit by Lewis H. Ferguson, Board Member Dec. 4, 2013
Statement on the Reproposal on Improving the Transparency of Audits by Requiring Disclosure of the Engagement Partner and Certain Participants in the Audit by Jeanette M. Franzel, Board Member Dec. 4, 2013
Statement on the Reproposal on Improving the Transparency of Audits by Requiring Disclosure of the Engagement Partner and Certain Participants in the Audit by Jay D. Hanson, Board Member Dec. 4, 2013
Statement on the Reproposal on Improving the Transparency of Audits by Requiring Disclosure of the Engagement Partner and Certain Participants in the Audit by Steven B. Harris, Board Member Dec. 4, 2013
Transcript Excerpt: Investor Advisory Group Meeting Oct. 16, 2013
Transcript Excerpt: Standing Advisory Group Meeting May 15, 2013
Carol Callaway Dee, Ayalew Lulseged, and Tianming Zhang, "Who Did the Audit? Investor Perceptions and Disclosures of Other Audit Participants in PCAOB Filings," Working paper (August 2012) Aug. 21, 2012
Transcript Excerpt: Standing Advisory Group Meeting Nov. 10, 2011
Transcript Excerpt and Slides: Standing Advisory Group Meeting Nov. 9, 2011
Statement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits by James R. Doty, Chairman Oct. 11, 2011
Statement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits by Lewis H. Ferguson, Board Member Oct. 11, 2011
Statement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits by Daniel L. Goelzer, Board Member Oct. 11, 2011
Statement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits by Jay D. Hanson, Board Member Oct. 11, 2011
Statement on Proposed Amendments to Improve Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits by Steven B. Harris, Board Member Oct. 11, 2011
Transcript Excerpt and Slides: Standing Advisory Group Meeting Oct. 14, 2009
Statement on Auditing Standard No. 7: Engagement Quality Review and Concept Release Requiring the Engagement Partner to Sign the Audit Report by Mark W. Olson, Chairman Jul. 28, 2009
Statement on Concept Release Requiring the Engagement Partner to Sign the Audit Report by Daniel L. Goelzer, Board Member Jul. 28, 2009
Statement on Concept Release Requiring the Engagement Partner to Sign the Audit Report by Steven B. Harris, Board Member Jul. 28, 2009
Transcript Excerpt: Standing Advisory Group Meeting Oct. 23, 2008
Transcript Excerpt: Standing Advisory Group Meeting Jun. 21, 2007
Transcript Excerpt: Standing Advisory Group Meeting Feb. 16, 2005