SEC approves PCAOB rule for naming engagement partner

SEC approves PCAOB rule for naming engagement partner

PCAOB rules for disclosing the name of the engagement partner and information about other firms participating in audits have been approved by the SEC, the PCAOB announced Tuesday.

Under the new rules, which the PCAOB adopted in December, audit firms are required to file a new Form AP with the PCAOB. On Form AP, firms will be required to include:

Information from Form AP will be available through a searchable database. Users will be able to search the database by engagement partner name, company name, and audit firm name. Searches for the name, location, and extent of participation of other audit firms participating in the audit also will be possible.

The PCAOB plans to release staff guidance and other tools for firms to use as they implement the new rules.

Ken Tysiac (ktysiac@aicpa.org) is a JofA editorial director.

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