The US Public Company Accounting Oversight
Board (PCAOB) has updated guidance for audit firms from non-US
jurisdictions where the PCAOB is being prevented from inspecting
PCAOB registered firms.

The guidance covers the PCAOB registration
process for firms from these regions.

The PCAOB said the guidance has been updated
to alert firms from these jurisdictions that the board is likely to
request additional information before acting on registration

It also explains how applicants can avoid
delay by including certain information when first submitting

The additional information includes:

– Details about public company audits in which
the applicant has recently played, or expects to play, any role;

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– Information about other PCAOB-registered
firms in whose audits the applicant expects to play any role.

The jurisdictions where the PCAOB is prevented
from inspecting PCAOB registered firms are the 30 European
countries that are required to follow the EU’s Statutory Audit
Directive, as well as China, Hong Kong and Switzerland.