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Heads Up: PCAOB Approves Auditing Standard on Communications With Audit Committees

Volume 19, Issue 22


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This Heads Up discusses PCAOB Release No. 2012-004, Auditing Standard No. 16, Communications With Audit Committees (AS 16), which would supersede PCAOB AU Section 310, Appointment of the Independent Auditor, and PCAOB AU Section 380, Communication With Audit Committees. If approved by the SEC, AS 16 will be effective for audits of fiscal years beginning on or after December 15, 2012.

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