PwC responds to SEC consultation on PCAOB's enhanced auditor reporting rule

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Comment letter , PwC US Aug 18, 2017

We give feedback to the SEC in moving forward with PCAOB's standard on enhanced auditor reporting.


PwC responded to the SEC's public consultation on the PCAOB's adoption of a new auditing standard addressing enhancements to the auditor's report. PwC supports changes to the auditor's report that are responsive to the feedback provided by users, while also maintaining or improving audit quality. Most notably, the PCAOB's standard would require auditors to communicate critical audit matters (or CAMs) in the auditor's report for certain entities. The auditor's report would also include a statement containing the year the auditor began serving consecutively as the company’s auditor (“auditor tenure”).

Learn more from our In brief 2017-15, PCAOB adopts new standard enhancing auditor reporting.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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