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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

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