PCAOB Announces 2023 Inspection Plans
Apr 17, 2023
On April 17, 2023, the PCAOB has issued a Spotlight report entitled “Staff Priorities for 2023 Inspections”.
The publication discusses selected areas of focus for the PCAOB’s 2023 inspections program, including:
- Fraud risks.
- Auditing and accounting risks.
- Risk assessment and internal controls.
- Considerations related to financial services.
- Broker-dealer-specific considerations.
- Mergers and acquisitions, including de-SPAC transactions.
- Digital assets.
- Use of the work of other auditors.
- Quality control.
- Other areas of inspection.
Review the Spotlight report on PCAOB’s website.