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Heads Up — PCAOB proposes new auditing requirements on related parties, significant unusual transactions, and other matters

Published on: 10 Apr 2012

On 28 February 2012 the PCAOB issued a proposed standard on related parties as part of a release that includes proposed amendments to PCAOB standards on significant unusual transactions, executive compensation, and other matters. The proposed standard would supersede PCAOB AU Sections 334 and 9334 and amend certain other PCAOB auditing standards. This Heads Up discusses proposed requirements under the release that would most likely result in changes to current practice.

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