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The Public Company Accounting Oversight Board (PCAOB) released a staff report that outlines its priorities for 2024. Among them are plans to review more audit engagements, expand inspection procedures, increase focus on a firm’s culture of integrity, perform quality inspections, and improve the timeliness of inspection reports.
The Securities and Exchange Commission (SEC) voted to approve a new standard for audit confirmations from the Public Company Accounting Oversight Board (PCAOB) that updates a standard first adopted in 2003.
The Public Company Accounting Oversight Board (PCAOB) has proposed amendments to its rule on an auditor’s responsibility for not knowingly or recklessly contributing to violations. The proposed rule would change the liability standard from recklessness to negligence for associated persons’ contributory conduct.