PCAOB guidance on registration of non-US audit firms

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02 Jun 2010

The US Public Company Accounting Oversight Board has published a staff guidance update related to the registration process for applicants from non-US jurisdictions where the PCAOB is prevented from inspecting PCAOB-registered firms.

The affected jurisdictions currently are the 30 European countries, China, Hong Kong, and Switzerland. The guidance alerts applicants from the affected jurisdictions that the PCAOB staff intends to request certain additional information before acting on those applications, and it explains how an applicant can seek to avoid delay by including the information when it first submits the application. The guidance has been published in the form of an updated Frequently Asked Questions Regarding Issues Relating to Non-US Accounting Firms (PDF 42k).


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