Now in its eighth year of publication, the Audit Committee Transparency Barometer, released by the Center for Audit Quality (CAQ) on November 10, 2021, continues to provide investors with unique insight into the disclosures made by audit committees in proxy statements each … Continue reading
Category Archives: Independence
PCAOB Adopts Amendments to Independence Rules, Announces 2020-2024 Strategic Plan
On November 19th, the Public Company Accounting Oversight Board (PCAOB) adopted amendments to its independence requirement to align with the Securities and Exchange Commission (SEC) rules. “The Board’s targeted amendments are intended to avoid confusion, differences, and duplication between PCAOB … Continue reading
Auditor Independence- What’s Changing?
We covered auditor independence in a recent post and decided to take a closer look at what has changed among the rules in the US. In June 2019, the SEC adopted amendments to its auditor independence rules – which took … Continue reading