The Public Company Accounting Oversight Board has scheduled an open meeting on April 3 to consider proposing an auditing standard, “Evaluating Consistency of Financial Statements.”

Additionally, the board will consider:

  • Making related amendments to its interim standards regarding auditor responsibility to evaluate and report on matters relating to the consistency of financial statements;
  • Proposing amendments to interim auditing standards that would remove the hierarchy of generally accepted accounting principles from the auditing standards in light of the proposal by the Financial Accounting Standards Board to place the hierarchy in the accounting standards; and,
  • Issuing a concept release regarding one part of Rule 3523, “Tax Services for Persons in Financial Reporting Oversight Roles,” and adjusting the implementation schedule for that part of the rule.

The meeting is open to the public and will be Web cast at www.pcaobus.org.

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