Docket 028: Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards

Docket Status:
Approved by SEC
SEC Action:
Release No. 34-99060 (Dec. 1, 2023)

Releases and Rule Filings

Release or Rule Filing No. Description Date
2023-02 SEC Filing Form 19b-4 Oct. 4, 2023
2023-008 Final Rule Sep. 28, 2023
2022-009 Proposed Rule Dec. 20, 2022
2010-003 Proposed Rule Jul. 13, 2010
2009-002 Concept Release Apr. 14, 2009

Supplemental Materials

Description Date
Marked Text Illustration of Amendments to PCAOB Standards Dec. 1, 2023
News release Dec. 1, 2023
Statement on Adoption of New Standard for the Auditor’s Use of Confirmation by Erica Y. Williams, Chair Sep. 28, 2023
Statement in Support of Adoption of New AS 2310, The Auditor’s Use of Confirmation and Conforming Amendments to Other PCAOB Standards by Duane M. DesParte, Board Member Sep. 28, 2023
Strengthening Audit Evidence (The Auditor’s Use of Confirmation, and Other Amendments to PCAOB Standards) by Christina Ho, Board Member Sep. 28, 2023
Combating Corporate Fraud and Improving Audit Quality by Collecting Better Evidence (Statement on the Adoption of New Standard for the Auditor’s Use of Confirmation) by Kara M. Stein, Board Member Sep. 28, 2023
Statement in Support of The Auditor’s Use of Confirmation, and Other Amendments to PCAOB Standards by Anthony C. Thompson, Board Member Sep. 28, 2023
Comparison AS 2310 with ISA 505 and AU-C Section 505 Dec. 20, 2022
Statement on Proposed New Standard for the Auditor’s Use of Confirmation by Erica Y. Williams, Chair Dec. 20, 2022
Statement in Support of Releasing the PCAOB’s Proposed New Confirmation Standard for Public Comment by Duane M. DesParte, Board Member Dec. 20, 2022
Statement in Support of the Proposed Auditing Standard – The Auditor’s Use of Confirmation, and Other Proposed Amendments to the PCAOB Standards by Christina Ho, Board Member Dec. 20, 2022
Collecting Better Evidence: Proposal to Strengthen an Auditor’s Use of Confirmation by Kara M. Stein, Board Member Dec. 20, 2022
Statement in Support of the Proposed New Standard for the Auditor’s Use of Confirmation by Anthony C. Thompson, Board Member Dec. 20, 2022
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2020, by Kelly Poy, Brent Han, and Harsha Samaraweera (published Jan. 24, 2022) Jan. 24, 2022
Transcript Excerpt and Slides: Standing Advisory Group Meeting Oct. 14, 2010
Statement on Proposed Auditing Standard Related to Confirmation by Daniel L. Goelzer, Acting Chairman Jul. 13, 2010
Statement on Proposed Auditing Standard on Confirmation by Steven B. Harris, Board Member Jul. 13, 2010
Transcript Excerpt and Slides: Standing Advisory Group Meeting Oct. 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Mark W. Olson, Chairman Apr. 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Daniel L. Goelzer, Board Member Apr. 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Steven B. Harris, Board Member Apr. 14, 2009
Transcript Excerpt: Standing Advisory Group Meeting Apr. 2, 2009