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Proposed PEEC Non-Enforcement Policy for Members who Perform PCAOB Audits not Covered by AICPA Council Resolution

Dec 18, 2023 · 137.3 KB Download

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The Professional Ethics Executive Committee (PEEC) has agreed that it will not take enforcement action against a member or member’s firm (“member”) who performs an audit using PCAOB auditing standards for an entity, other than an issuer or SEC-registered broker dealer, and fails to also apply and report under generally accepted auditing standards (GAAS) provided such entity is required by law or regulation to have an audit performed under PCAOB auditing standards. This non-enforcement policy will be in effect for

Download the PEEC Non-Enforcement Policy - Members Who Perform PCAOB Audits not Covered by AICPA Council Resolution

File name: Proposed PEEC Non-Enforcement Policy for Members who Perform PCAOB Audits not Covered by AICPA Council Resolution.pdf

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