The Public Company Accounting Oversight Board (PCAOB) is considering issuing a proposal on key Audit Quality Indicators (AQIs) in the coming months, according to a recent staff update.
This project, now renamed "Firm and Engagement Performance Metrics," was revived last year following requests from the PCAOB's Investor Advisory Group, which provides the regulator with the views of investors and their advocates. According to Chair Erica Williams, "The PCAOB is pursuing one of the most ambitious standard-setting agendas in its history, and the updates reflect the solid progress that we are making to carry out that agenda."
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