Comment deadline on PCAOB proposals is near
01 Dec 2003
The comment deadline on the following two proposed Auditing Standards of the US Public Company Accounting Oversight Board is 4 December 2003: .
The comment deadline on the following two proposed Auditing Standards of the US Public Company Accounting Oversight Board is 4 December 2003:
- (PDF 44k). Addresses, among other things, documentation of audits of foreign affiliates of SEC-registered companies.
- (PDF 44k). Starting 1 January 2004 (or 10 days after approval of the final Auditing Standard), the auditor's report (including reports on non-US SEC registrants) would have to state: "We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board." A similar requirement would be imposed on reviews of interim financial information.