EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Overview
Our publication discusses the PCAOB’s proposal to expand the auditor’s responsibility for considering a company’s noncompliance with all laws and regulations, including those related to fraud, and to eliminate the distinction between direct and indirect effects on financial statements in today’s standard. The proposal is intended to clarify the auditor’s responsibility to proactively identify all noncompliance that could reasonably have a material effect on the financial statements. Comments are due by 7 August 2023.
Download PDF
