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Heads Up: The Latest From the PCAOB

Volume 15, Issue 15


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The attached issue of   Heads Up  summarizes some of the Public Company Accounting Oversight Board's (PCAOB) more significant recent activities, including (1) the proposal of a new auditing standard on engagement quality review; (2) amendment of the existing tax services rule for auditing firms (PCAOB Rule No. 3523, Tax Services for Persons in Financial Reporting Oversight Roles); and (3) adoption of a new ethics and independence rule (PCAOB Rule No. 3526, Communication With Audit Committees Concerning Independence).

Read more in the file attached below or visit the  Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the FASB, Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library. Read more about the Technical Library.

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