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Qualification of the Unqualified: SEC Approves PCAOB Rule Regarding Auditors’ Reports
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Qualification of the Unqualified: SEC Approves PCAOB Rule Regarding Auditors’ Reports

10.26.17

On October 23, 2017, the Securities and Exchange Commission (“SEC”) approved the Public Company Accounting Oversight Board’s (the “PCAOB”) new standard for audit reports concerning the financial statements of public companies, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (“AS 3101”), which will require that auditors provide new information intended to make auditor’s reports more informative and relevant to investors and other financial statement users. Click here to read the bulletin.



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