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SEC opens comment period on the PCAOB’s proposals related to auditing accounting estimates and the use of specialists

  • SEC (US Securities and Exchange Commission) Image
  • PCAOB (US Public Company Accounting Oversight Board) Image

Apr 05, 2019

The SEC has issued two notices of filing in which it announces that it has opened the comment periods for the PCAOB’s proposed rules on (1) auditing accounting estimates, including fair value measurements, and amendments to PCAOB auditing standards and (2) amendments to auditing standards on the auditor’s use of the work of specialists.

Comments on both releases are due 21 days after the date of their publication in the Federal Register. For more in­for­ma­tion, see the notices of filing on the PCAOB’s proposed rules on auditing accounting estimates and use of specialists on the SEC’s Web site. In addition, see Deloitte’s January 16, 2019, Audit & Assurance Update for more information about the two proposals.

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