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Heads Up — PCAOB Reproposes New Auditing Requirements on Related Parties, Significant Unusual Transactions, and Other Matters

Volume 20, Issue 18


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This Heads Up discusses the PCAOB’s reproposed auditing standard on related parties as part of a release that includes reproposed amendments to PCAOB standards related to significant unusual transactions, executive compensation, and other matters. The reproposed standard would supersede PCAOB AU Sections 334 and 9334 and would amend certain other PCAOB auditing standards. The reproposed standard would be effective for audits of fiscal years beginning on or after December 15, 2013, depending on PCAOB and SEC approval.

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