PCAOB Announces 2023 Inspection Plans

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

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.

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