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Standards

News & Events

PCAOB Proposes New Auditing Standard and Amendments Relating to Consistency and the Hierarchy of GAAP
The Public Company Accounting Oversight Board has proposed for public comment an auditing standard, Evaluating Consistency of Financial Statements, and a concept release concerning Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles. In addition, the Board has provided guidance, in the form of questions and answers, on Rule 3522, Tax Transactions, and Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles. Read more.

Deputy Chief Auditor Laura Phillips to Leave PCAOB
The PCAOB announced this week that Laura J. Phillips, Deputy Chief Auditor, will leave the Board later this year. Ms. Phillips has been responsible for providing technical direction on the development of the Board's standards, including ensuring that standards and guidance were communicated to auditors of public companies and other interested parties. Most recently, Ms. Phillips led the PCAOB's efforts to facilitate implementation of the internal control reporting requirements of the Sarbanes-Oxley Act. Read more.
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PCAOB to Publish Interim Standards on WebsitePublic Company Accounting Oversight Board (PCAOB). Click here to read further...

PCAOB Adopts Amendments to Interim Standards Public Company Accounting Oversight Board (PCAOB). Click here to read further...