PCAOB adopts new standard on auditor confirmations

The PCAOB adopted a final standard relating to the auditor's use of confirmation. The new standard is designed to (1) enhance the quality of audits when confirmation is used by the auditor and (2) reflect changes in communication and business practices since issuance of the original standard on confirmations. Subject to approval by the SEC, the new standard will be effective for audits of financial statements for fiscal years ending on or after June 15, 2025.
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