SEC Approves PCAOB Transparency Rules

SEC Approves PCAOB Transparency Rules

Blog Keeping Current: Disclosure and Governance Developments

On May 9, the Securities and Exchange Commission, as expected, issued an order approving the Public Company Accounting Oversight Board’s rules requiring that accounting firms disclose in a new PCAOB form the names of audit engagement partners and other audit participants. (See our post from December 17, 2015 for a description of the rules.) The disclosure requirement for engagement partners will take effect for audit reports issued on or after January 31, 2017, and information regarding other accounting firm participants in the audit will be required to be filed for audit reports issued on or after June 30, 2017.

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