The US Public Company Accounting Oversight Board (PCAOB) has scheduled a meeting this week to consider issuing a proposal on audit quality indicators (AQIs).
The PCAOB's AQI project began nearly a decade ago but was shelved due to pushback from the audit industry. In late 2022, the project — now called "Firm and Engagement Performance Metrics" — was revived following a push from the PCAOB's Investor Advisory Group. The notice for the meeting said that the proposal would require "certain" firms to "publicly report specified metrics relating to some of their audit engagements and their audit practices."
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