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SEC and PCAOB Take Steps Toward Enhancing Audit Committee and Auditor Disclosures
This Heads Up discusses the following releases recently issued by the SEC and PCAOB: (1) SEC Release No. 33-9862, "Possible Revisions to Audit Committee Disclosures;" (2) PCAOB Release No. 2015-004, "Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form;" and (3) PCAOB Release No. 2015-005, "Concept Release on Audit Quality Indicators — Notice of Roundtable." These three releases contemplate expanding disclosures about an audit and how the audit committee oversees the auditor.
Deloitte's Accounting Standards & Communications Group
Heads Up — SEC and PCAOB take steps toward enhancing audit committee and auditor disclosures
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