Docket 028: Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards

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Releases and Rule Filings

Releases and Rule Filings
Release or Rule Filing No. Description Date
Release or Rule Filing No. 2022-009 (PDF) Proposed Rule Date Dec. 20, 2022
Release or Rule Filing No. 2010-003 (PDF) Proposed Rule Date Jul. 13, 2010
Release or Rule Filing No. 2009-002 (PDF) Concept Release Date Apr. 14, 2009

Supplemental Materials

Supplimental Materials
Description Date
Comparison AS 2310 with ISA 505 and AU-C Section 505 (PDF) Dec. 20, 2022
Statement on Proposed New Standard for the Auditor’s Use of Confirmation by Erica Y. Williams, Chair Dec. 20, 2022
Statement in Support of Releasing the PCAOB’s Proposed New Confirmation Standard for Public Comment by Duane M. DesParte, Board Member Dec. 20, 2022
Statement in Support of the Proposed Auditing Standard – The Auditor’s Use of Confirmation, and Other Proposed Amendments to the PCAOB Standards by Christina Ho, Board Member Dec. 20, 2022
Collecting Better Evidence: Proposal to Strengthen an Auditor’s Use of Confirmation by Kara M. Stein, Board Member Dec. 20, 2022
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2020, by Kelly Poy, Brent Han, and Harsha Samaraweera (published Jan. 24, 2022) (PDF) Jan. 24, 2022
Transcript Excerpt and Slides: Standing Advisory Group Meeting (PDF) Oct. 14, 2010
Statement on Proposed Auditing Standard Related to Confirmation by Daniel L. Goelzer, Acting Chairman
Statement on Proposed Auditing Standard on Confirmation by Steven B. Harris, Board Member Jul. 13, 2010
Transcript Excerpt and Slides: Standing Advisory Group Meeting (PDF) Oct. 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Mark W. Olson, Chairman Apr. 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Daniel L. Goelzer, Board Member Apr. 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Steven B. Harris, Board Member Apr. 14, 2009