PCAOB issues staff Spotlight on communicating with the audit committee

The PCAOB issued a staff Spotlight summarizing the PCAOB’s high-level observations from conversations held with audit committee chairs during the 2023 PCAOB inspections program. The PCAOB shares key takeaways on topics including audit committee chair perspectives on economic and geopolitical risks, the sufficiency of discussions with auditors related to Critical Audit Matters, and audit committee assessments of auditor quality control systems. The Spotlight also provides links to PCAOB resources for audit committees.
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