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Heads Up: PCAOB Issues Concept Release on Auditor Independence and Audit Firm Rotation

Heads Up: Volume 18, Issue 23

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The attached issue of Heads Up discusses the Public Company Accounting Oversight Board's (PCAOB) recently issued Concept Release on Auditor Independence and Firm Rotation, which seeks public comment on mandatory audit firm rotation and other ways in which auditor independence, objectivity, and professional skepticism could be improved.

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 Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive 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.