The US Public Company Accounting Oversight
Board (PCAOB) will hold an open meeting on next week to consider
making amendments to its standards to enhance the transparency of
public company audits.

The proposed amendments are:

  • require registered public accounting firms to disclose the name
    of the engagement partner in the audit report;
  • amend the PCAOB’s annual report form to require registered
    firms to disclose the name of the engagement partner for each audit
    report already required to be reported on the form; and
  • require disclosure in the audit report of other accounting
    firms and certain other participants that took part in the
    audit.

The proposal to require disclosure of the name
of the engagement partner would follow and build upon a related
concept release issued by the PCAOB in 2009.

 

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