Other Considerations: Engagement Partner Name – AASB

Date recorded:

At its meeting on June 10-11, 2019, the AASB discussed the status of matters that gave rise to the deferral of paragraph 46 of CAS 700, Forming an Opinion and Reporting on Financial Statements, relating to disclosure of the engagement partner name in certain audit reports. The Board concluded that extension of the one-year deferral is not required. However, it will continue to monitor any issues related to inclusion of the engagement partner name in CAS auditor reports filed with the U.S. Securities and Exchange Commission.

Review the executive summary on the AASB's Web site.

Correction list for hyphenation

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