United States

Defining Issues: PCAOB Proposes Amendments to Require Communication in the Auditor's Report of Certain Participants in the Audit

Dec 20, 2013
From the Financial Reporting View and the IFRS Institute

This edition of Defining Issues reports that the Public Company Accounting Oversight Board (PCAOB) recently re-issued for public comment proposed amendments designed to improve the transparency of audits. The proposed amendments would require the auditor to communicate in the auditor’s report the name of the engagement partner and certain information about other independent public accounting firms and other persons not employed by the auditor that participated in the audit.

Read Defining Issues: PCAOB Proposes Amendments to Require Communication in the Auditor's Report of Certain Participants in the Audit