The US Public Company Accounting Oversight
Board (PCAOB) said it will review potential changes to the
auditor’s reporting model to make it more “meaningful” for

The PCAOB said it has been recommended by The
US Treasury’s Advisory Committee to undertake a standard-setting
initiative to consider improvements to the auditor’s reporting
model and to clarify the auditor’s role in detecting fraud.

The PCAOB said it will discuss possible
changes to the auditor’s report with investors, auditors, issuers,
audit committee members, and other interested parties.

The first open meeting to discuss the issue is
scheduled for 22 March.

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