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Accountancy Slice
North America
The PCAOB has established a new firm consultation process to provide registered public accounting firms with more timely and consistent guidance on implementing and interpreting its standards. The initiative, led by the PCAOB's Office of the Chief Auditor (OCA), allows firms to submit questions directly to OCA staff and receive informal guidance on the application of new and existing auditing, attestation, quality control, ethics, and independence standards, as well as related rules and forms. PCAOB Chair Demetrios Logothetis said the staff-led process is intended to improve audit quality by helping firms implement standards more consistently and supporting the board's investor protection mission. Consultation requests will remain confidential, although the OCA may publish guidance addressing frequently asked questions that emerge through the process.
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