The Public Company Accounting Oversight Board has scheduled an open meeting for next Tuesday to consider the issuance of a supplemental request for comment on rules to require disclosure of certain audit participants and a concept release on audit quality indicators.
At the open meeting, the PCAOB will consider issuing a supplemental request for comment on a 2013 proposal to require auditors to disclose in the auditor's report the name of the engagement partner and information about certain other participants in the audit. The board will consider seeking comment on an alternative to disclosure of this information in the auditor's report, whereby the information would be required to be disclosed on a new PCAOB form.
PCAOB chairman James Doty mentioned the new form during a
The PCAOB will also consider at next week’s meeting issuing for public comment a concept release on the content and possible uses of a group of potential audit quality indicators, quantitative measures that may provide new insights about how to evaluate the quality of audits.
The meeting is open to the public and will take place in the PCAOB’s meeting room at 1666 K Street NW, Washington, D.C. starting at 10:00 AM Eastern Time. A