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Expert Analysis

Tips For Defending PCAOB Investigations

By Robert Cox (April 18, 2018, 12:04 PM EDT) -- The Public Company Accounting Oversight Board continues to be active in the enforcement of laws, regulations and auditing standards applicable to accounting firms and accountants performing audits of public companies and broker-dealers. It is important for auditors and their counsel to be aware of the PCAOB investigatory process and decision points in the process should they become the focus of a PCAOB informal or formal investigation. The following are some tips and considerations in representing an accounting firm and accountants in a PCAOB investigation, including some recent developments that impact how counsel defend an investigation....

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