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SEC opens comment period on the PCAOB’s proposals related to auditing accounting estimates and the use of specialists

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image
  • US_SEC Image

Mar 28, 2019

On March 28, 2019, the U.S. Securities and Exchange Commission (SEC) has issued two notices of filing in which it announces that it has opened the comment periods for the Public Company Accounting Oversight Board (PCAOB)’s proposed rules on (i) auditing accounting estimates, including fair value measurements, and amendments to PCAOB auditing standards and (ii) amendments to auditing standards on the auditor’s use of the work of specialists.

Comments on both releases are due 21 days after the date of their publication in the Federal Register. For more information, see the notices of filing on the PCAOB’s proposed rules on auditing accounting estimates and use of specialists on the SEC’s website. In addition, see Deloitte U.S.’s January 16, 2019, Audit & Assurance Update for more information about the two proposals.

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