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Heads Up — SEC and PCAOB take steps toward enhancing audit committee and auditor disclosures

Published on: Jul 15, 2015

This Heads Up discusses the following releases recently issued by the SEC and PCAOB:

  1. SEC Release No. 33-9862, "Possible Revisions to Audit Committee Disclosures;"
  2. PCAOB Release No. 2015-004, "Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form;" and
  3. PCAOB Release No. 2015-005, "Concept Release on Audit Quality Indicators — Notice of Roundtable." These three releases contemplate expanding disclosures about an audit and how the audit committee oversees the auditor.


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