As a result, the Board's auditing standards are organized using two separate numbering systems: (1) The numbering system used by the ASB when the Board adopted the interim standards and (2) the numbering system used by the Board for the standards it has issued. Auditing standards issued by the Board (“AS standards”) have not been codified or otherwise organized by topic, and are numbered in sequential order based upon when they were issued. When the Board adopted those auditing standards, it continued to use the topical organization and reference numbers (“AU sections”) in the Auditing Standards Board (“ASB”) of the American Institute of Certified Public Accountants' (“AICPA”) then-existing codification of its standards. In April 2003, the Board adopted, on an interim, transitional basis, generally accepted auditing standards (“GAAS”) that were in existence on April 16, 2003. The Commission received four comment letters in response to the notice. Īt the time the notice was issued, the Commission designated a longer period to act on the Proposed Rules, until September 23, 2015. The Proposed Rules were published for comment in the Federal Register on June 25, 2015. Of the Securities Exchange Act of 1934 (the “Exchange Act”), proposed rules to adopt amendments to implement the reorganization of PCAOB auditing standards and related changes to PCAOB rules and attestation, quality control, and ethics and independence standards (collectively, the “Proposed Rules” or “Proposed Reorganization”). Of the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”) and section 19(b)
On June 17, 2015, the Public Company Accounting Oversight Board (the “Board” or the “PCAOB”) filed with the Securities and Exchange Commission (the “Commission”), pursuant to section 107(b) Provide legal notice to the public or judicial notice to the courts. Rendition of the daily Federal Register on does not Until the ACFR grants it official status, the XML Legal research should verify their results against an official edition of
#AU 150 GENERALLY ACCEPTED AUDITING STANDARDS PDF#
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