PCAOB Staff Requests Information and Comment on Application and Use of the PCAOB’s Interim Attestation Standards

“The world has changed since 2003, so to ensure investors are protected, our standards must adapt to keep up,” said PCAOB Chair Erica Y. Williams. “We urge the public to provide our staff with input on how we can best bring our attestation standards up to date.” 

Registered public accounting firms are sometimes engaged to examine and report on matters outside of an audit of financial statements. PCAOB attestation standards apply to attest engagements, which generally involve issuing a report on subject matter, or an assertion about subject matter, that is the responsibility of another party. For example, attest engagements may concern a company’s compliance with laws and regulations, or a company’s historical data or measures that are evaluated against certain criteria.  

In April 2003, the Board adopted on an interim basis certain attestation standards from the American Institute of Certified Public Accountants. These standards have continued in effect substantially as they were adopted.  

Comments are requested by October 26, 2022, and can be submitted through the following methods:  

• By email to [email protected]; 

• Through the PCAOB’s website; or 

• By postal mail to the Office of the Secretary, PCAOB, 1666 K Street, NW, Washington, DC 20006-2803.  

All comments should refer to “Request for Information and Comment on the Application and Use of the PCAOB’s Interim Attestation Standards” on the subject or reference line. Additional information and specific questions for consideration are detailed in the staff request for information and comment document.  

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