All Form AP articles
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Blog
Report calls out gender disparity among engagement partners
As audit firms disclose who performs public company audits, gender diversity is emerging as the first major concern regarding audit engagement leadership.
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Blog
PCAOB issues more guidance on new audit disclosures
The PCAOB has issued more guidance to auditors about how they should comply with requirements to add new information to audit reports.
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Blog
Investors show strong response to partner IDs
Investors react when they know the name of an engagement partner on an audit, research suggests, but the reaction may be stronger than expected.
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Blog
Do partners suffer bad inspection results? Not really, study says
New academic research suggests audit firms may be shielding low-performing partners from client scrutiny by remaining coy about PCAOB inspection results.
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Blog
New transparency rolls out in Form AP audit filings
Here’s a call to attention for audit committees. Audit regulators are rolling out a powerful new gift that will help you assess the quality of your external audit.
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Blog
CAQ offers blueprint for asking auditors about Form AP filings
Audit committees now have some talking points on how to engage auditors and management on the audit profession's new Form AP filing requirement.
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Blog
Database naming engagement partners mushrooms with new filings
The public database created by the Public Company Accounting Oversight Board to identify engagement partners overseeing public-company audits is growing, with partners on about 175 engagements now identified. Tammy Whitehouse reports.
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Blog
First engagement partner names emerging via new PCAOB rule
The earliest Form AP filings by audit firms are providing a first glimpse into who is overseeing and signing off on audit reports for public companies. Tammy Whitehouse has more.
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Blog
PCAOB publishes views on conflict with China rules
To address how U.S. audit rules intersect with those in China, the PCAOB has published a four-page Q&A to explain its views on why firms subject to its rules should observe them. Tammy Whitehouse reports.
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Blog
PCAOB opens portal on identifying key audit participants
There’s not much to see just yet, but audit regulators have launched a web page that will be the new means for anyone in the capital markets to throw open the curtain and see who’s pulling the levers on individual audit engagements. Tammy Whitehouse reports.
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Blog
SEC approves PCAOB rule on naming engagement partners
The SEC has given final approval to a PCAOB rule requiring audit firms to complete a new filing on Form AP to provide the name of the engagement partner on each audit engagement. Meanwhile, Tammy Whitehouse reports, the PCAOB is attempting once again to expand the audit report.
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Article
PCAOB, SEC Redouble Efforts on Audit Quality
Image: The SEC and PCAOB are pushing this summer to clarify and improve “audit quality.” That might be a proposal to name the engagement partner working on corporate audits (PCAOB idea), or an exploration of new disclosure requirements for audit committees (SEC idea), or both. “I would urge commenters to ...