PCAOB Moves Items to 2024

The PCAOB Board has moved the following five 2023 projects to 2024:

• Adopt quality control standards

• Issue a proposal on going concern audit standards

• Issue a proposal to update attestation standards for Broker-Dealer audits and reviews

• Issue a proposal on firm and engagement performance metrics, formerly named audit quality indicators (AQIs).

• Issue a proposal on substantive analytical procedures with the audit standards