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PCAOB prepares new proposals on estimates, specialists

Tammy Whitehouse | July 10, 2018

Audit regulators are preparing to issue new proposed rules on auditing accounting estimates and using the work of specialists.

The staff at the Public Company Accounting Oversight Board is preparing revised proposals for the board to consider in the fourth quarter of this year, according to a quarterly update to the board’s standard-setting agenda. The agenda indicates staff members have analyzed comments to earlier proposals issued in mid-2017 and are developing new recommendations for the newly seated PCAOB to consider.

The PCAOB first introduced a new standard...

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