In a recent LinkedIn post, Christina Ho, a Member of the US Public Company Accounting Oversight Board (PCAOB), responded to criticism from Democratic Senators Elizabeth Warren and Sheldon Whitehouse.
In early October, Warren and Whitehouse sent a letter to PCAOB Chair Erica Williams criticizing the PCAOB's enforcement efforts after 46% of audits inspected in 2023 were found to be flawed. Therein, the senators also targeted Ho for her September speech to the Institute of Internal Auditors, in which she argued that the PCAOB's current approach to regulation and enforcement is at times "overzealous."
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