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PCAOB reconsiders audit communications standard

The US Public Company Accounting Oversight Board (PCAOB) is to consider the reproposal of the auditing standard on communication with audit committees.

The communications standard was first proposed in March last year and was intended to enhance the relevance and effectiveness of communications between an auditor and audit committee throughout the course of an engagement.

The PCAOB said the standard is reproposed to seek further comments. 

The changes will be discussed on an open meeting, scheduled for 20 December 2011. 

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