PCAOB Reproposes Requirement that Audit Reports Include Engagement Partner Name and Disclosure of Other Audit Participants | Practical Law
On December 4, 2013, the Public Company Accounting Oversight Board (PCAOB) reproposed amendments to its auditing standards that would require additional disclosure in audit reports. Specifically, the reproposed amendments would require registered accounting firms to include in the audit report the engagement partner's name and certain disclosure about other independent accounting firms and other persons that participated in the audit.