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PCAOB schedules open meeting on naming audit engagement partners
The PCAOB has scheduled an open meeting to discuss whether to seek
public comment on a new plan for identifying the engagement partner
for public company audits in the United States.
The meeting, scheduled for June 30 at 10 a.m. ET, will also consider
whether to issue for public comment a concept release on a group of
potential audit quality indicators.
The PCAOB announced the meeting in a Thursday news release, which came out three days
after the board’s chairman, James Doty, said during a speech in
Belgium that the PCAOB anticipates seeking public comment on a new
form auditors could file identifying themselves as the engagement
partner on a specific audit. The PCAOB in 2009 issued a concept
release about possibly requiring engagement partners to sign audit reports
That idea was dropped due to relevance and personal liability
concerns, which also have proved problematic for a pair of subsequent
proposals for naming engagement partners. Now the PCAOB is attempting
to address those concerns with the new form (or more, see “PCAOB
Has New Plan for Naming Audit Engagement Partners”).
The PCAOB’s proposals, including the new one, also would name other
firms that play significant roles in each public audit.
The audit quality indicators to be discussed are “quantitative
measures that may provide new insights about how to evaluate the
quality of audits,” the PCAOB said in its news release.
The June 30 meeting is open to the public and will take place in the
board’s meeting room at 1666 K Street NW, Washington, D.C. A webcast via a link on the PCAOB website will be made
available the day of the meeting. The meeting also will be available
via podcast later in the day.
—Jeff Drew (
jdrew@aicpa.org
) is a JofA senior editor.
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