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CAQ offers blueprint for asking auditors about Form AP filings

Tammy Whitehouse | June 20, 2017

The Center for Audit Quality is offering audit committees some talking points on how to engage external auditors and company management on a new filing requirement with auditing regulators.

The tool for audit committees explains the new Form AP filing that audit firms are required to provide to the Public Company Accounting Oversight Board. Form AP compels audit firms to name some key participants in the audit, namely the engagement partner and any outside firms that contributed a certain portion of the audit work.

The PCAOB has developed a searchable database of Form AP filings to make it easy for investors and other with an interest in the audit to...

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