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Heads Up — PCAOB reproposes auditing standard on communications with audit committees

Published on: Feb 10, 2012

This issue of Heads Up discusses the PCAOB’s reproposed auditing standard Communications With Audit Committees, which would supersede PCAOB AU Section 310 Appointment of the Independent Auditor and PCAOB AU Section 380 Communication With Audit Committees. The PCAOB expects the reproposed standard to be effective, subject to SEC approval, for audits of fiscal years beginning on or after 15 December 2012.


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