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Conference on Current SEC and PCAOB Developments 2019


SEC1915 - The Auditor's Reporting Model: Critical Audit Matters


Dec 10, 2019 2:35pm ‐ Dec 10, 2019 3:25pm

Description

In 2017, the PCAOB and SEC approved PCAOB Auditing Standard 3101, which substantially revised the auditor’s reporting model. The most significant change was the requirement for auditors to include critical audit matters in the auditor’s report. This requirement was effective for audits of large accelerated filers for fiscal years ending on or after June 30, 2019. This panel will explore the new requirements and have panelists share experiences preparing for and implementing the new requirements.

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