This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

PCAOB Reproposes Changes to the Auditor’s Report

Published on: May 27, 2016

On May 11, 2016, the PCAOB issued Release 2016-003,1 reproposing changes to the auditor’s reporting model (the “reproposal” or “reproposed standard”). These changes are intended to increase the informational value, usefulness, and relevance of the auditor’s report. While still retaining the current “pass/fail” approach, the reproposal includes several significant modifications to the auditor’s report as discussed further below. The reproposal also modifies several aspects of the PCAOB’s original proposal issued in 2013 regarding changes to the auditor’s report (the “2013 proposal”).


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.