PCAOB proposals on consistency and GAAP hierarchy

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

04 Apr 2007

The US Public Company Accounting Oversight Board (PCAOB) has proposed for public comment an auditing standard Evaluating Consistency of Financial Statements and a concept release concerning Rule 3523 Tax Services for Persons in Financial Reporting Oversight Roles.

In addition, the PCAOB published guidance, in the form of questions and answers, on Rule 3522 Tax Transactions and Rule 3523. Click for Press Release (PDF 24k).

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