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SEC approves PCAOB proposals

  • SEC (US Securities and Exchange Commission) Image

Feb 14, 2014

On February 12, 2014, the SEC approved PCAOB standards that affect (1) the audits of broker-dealers and (2) audit procedures on supplemental information.

On October 10, 2013, the PCAOB adopted two attestation standards on auditors’ examinations and reviews of certain statements in broker-dealer compliance and exemption reports. On the same day, the PCAOB also adopted Auditing Standard No. 17, Auditing Supplemental Information Accompanying Audited Financial Statements, which provides guidance related to audit procedures on, and reporting of, supplemental information that accompanies the audited financial statements of broker-dealers.

For more information, see (links to the SEC's Web site):

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