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February 22, 2012

PCAOB considers proposed auditing standards

The Public Company Accounting Oversight Board (PCAOB) plans to hold an open meeting next week to consider proposed standards on related parties, significant unusual transactions, and conforming.

The PCAOB said it will also consider proposing for public comment amendments to its rules and forms that would align them with the requirements of the Dodd-Frank Wall Street Reform and Consumer Protection Act.

This would authorise the PCAOB to oversee exemption reports of broker-dealers proposed by the US Securities and Exchange Commission as part of its amendments to the broker-dealer financial reporting rule.

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