New PCAOB Rules Require Disclosure of Audit Engagement Partner & Other Participating Firms

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Executive Summary

Subject to Securities and Exchange Commission approval, investors and other financial statement users soon will receive more information about the parties involved in a public company’s audit, including the names of engagement partners and other firms that participated in the audit.

On December 15, 2015, the Public Company Accounting Oversight Board (PCAOB) unanimously agreed to new rules requiring audit firms to file Form AP, Auditor Reporting of Certain Audit Participants, for each issuer audit.


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