PCAOB Updates Standard-Setting and Research Agenda
The Public Company Accounting Oversight Board’s (“PCAOB”) latest standard-setting update and research agenda have been published by its Office of the Chief Auditor (“OCA”). Updated as of March 31, the agenda reflects the PCAOB and its staff’s current plans, as well as the OCA’s standard-setting agenda and scheduled milestones. Some of the planned milestones and projects include:
- Finalizing the auditor’s reporting model standard for a second-quarter release;
- Determining the next steps in the project on audit oversight involving other auditors; and
- The auditor’s role in handling other information and company performance methods, such as non-GAAP measures.
Visit to PCAOB website to download a copy of the latest PCAOB standard-setting and research agenda.