Insights
On October 11, 2011, the PCAOB proposed for public comment standards that would require public company auditing firms to disclose the name of the engagement partner responsible for signing the opinion in the audit report for an SEC registrant. In addition, the standards would require additional disclosure of the names of any other accounting firms that assisted in performing the audit. The PCAOB believes this information would be valuable, particularly internationally when smaller firms are performing portions of the audit and their country does not allow the PCAOB inspection process. The PCAOB believes that these disclosures would expand the transparency of the auditors and provide investors with additional information on key participants in an audit to make more informed decisions. The PCOAB will be soliciting comments on this proposal through early January 2012.




Public Companies
PCAOB Proposes Further Transparency with Disclosure of Engagement Partner
By Steven Thompson
October 13, 2011