The Public Company Accounting Oversight Board released updates to its staff guidance on Form AP, which auditors use to disclose the engagement partners and auditing firms involved in an audit.
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Many of the updates are purely technical, but some also address situations surrounding remote work arrangements that may have arisen during the COVID-19 pandemic, such as those for seconded employees who remain in their home countries during the secondment period.
For more details, visit the PCAOB’s
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