The Public Company Accounting Oversight Board is mulling the possibility of reorganizing its auditing standards into a topical structure.
The board has scheduled an open meeting for 9:30 a.m. on Tuesday, March 26, to consider issuing for public comment a proposal for reorganizing the standards. The potential framework under consideration would reorganize the existing interim and PCAOB-issued auditing standards into a topical structure with a single integrated numbering system, along with certain implementing amendments to its rules and standards.
The proposed reorganization aims to present the standards in a logical order that generally follows the flow of how one conducts an audit. The proposed reorganization also is intended to help users navigate the standards more easily.
The meeting is open to the public and will take place in the Board’s meeting room at 1666 K St. N.W., Washington, D.C. A webcast via a link on the PCAOB Web site at www.pcaobus.org will be made available the day of the meeting. The meeting also will be available via podcast later in the day.
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