Views on improving the integrity of global capital markets

PCAOB


Balance in Public Company Audit Priorities Important to Investors

PCAOB should resist pressure from the SEC to shift its focus from important transparency projects.

Who Is the Auditor’s Client? Addressing the ‘Elephant in the Room’

Investors, not the company, are the auditor’s client. Changing this paradigm, where auditors are beholden to management, is essential to fully resolving independence and objectivity challenges.

PCAOB Plan on Naming Audit Partner Is a ‘Small Ball’ Advance for Investors

PCAOB finds compromise option for making audit-partner disclosure more convenient and transparent.



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