PCAOB approves oversight rules for non-U.S. firms.
Position | National |
The Public Company Accounting Oversight Board (PCAOB) has adopted its third auditing standard along with rules related to the oversight of non-U.S. firms and certain terminology.
The Board adopted Auditing Standard No. 3, Audit Documentation, and a related amendment to an interim auditing standard, which establishes general requirements for documentation an auditor should prepare and retain in connection with engagements conducted pursuant to the standards of the PCAOB.
The Sarbanes-Oxley Act expressly directs the Board to establish auditing standards that require registered public accounting firms to prepare and maintain audit documentation for at least seven years, "in...
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