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PCAOB proposes disclosure of engagement partner name

The Public Company Accounting Oversight Board (PCAOB) has proposed amendments to its standards to improve transparency.

The proposal requires the disclosure of the engagement partner's name in the audit report and in the PCAOB annual report form. In addition, the audit report should contain the names of other accounting firms and other people not employed by the auditor who took part in the audit.

These changes will enable investors to determine whether the firm has been subject to PCAOB inspection or is located in a country that does not allow it.

“This would bring disclosures about US audit engagement partners more in line with those provided for many engagement partners abroad,” PCAOB chairman James Doty said. 

Deadline for comments on the proposed amendments are due by 9 January 2012.   


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