Heads Up: PCAOB Reproposes Auditing Standard on Communications With Audit CommitteesVolume 19, Issue 5 |
This issue of Heads Up discusses the PCAOB’s reproposed auditing standard Communications With Audit Committees, which would supersede PCAOB AU Section 310, "Appointment of the Independent Auditor," and PCAOB AU Section 380, "Communication With Audit Committees." The PCAOB expects the reproposed standard to be effective, subject to SEC approval, for audits of fiscal years beginning on or after December 15, 2012.
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.
Stay Updated
Subscribe to receive Deloitte's Heads Up newsletters:
Heads Up
(160.06 KB)
