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PCAOB AS 1300: Auditor Communications

PCAOB AS 1300: Auditor Communications

Mastering PCAOB Auditing Standard 1300: Effective Communications for Audit Committees and Control Deficiencies


Join us for this comprehensive training event that focuses on the two crucial subsections of the PCAOB Auditing Standard 1300. Gain a deep understanding of the requirements and communication protocols outlined in these standards to enhance your audit processes.

PCAOB Auditing Standard 1301: Communications with Audit Committees mandates auditors to effectively communicate with the company's audit committee on specific matters related to the audit's conduct. Furthermore, auditors are required to obtain relevant information from the audit committee that is vital to the audit process.


PCAOB Auditing Standard 1305: Communications About Control Deficiencies in an Audit of Financial Statements delves into the communication obligations in financial statement audits. This standard focuses on identifying and reporting control deficiencies in the company's internal control over financial reporting to both the Audit Committee and management prior to the issuance of the auditor's report on the financial statements.


Designed specifically for CPA firm staff members engaged in PCAOB regulated audits, this two-hour CPE training event equips attendees with the necessary knowledge to effectively incorporate PCAOB Auditing Standard 1300 into their audit workpapers.


To secure your spot, simply select your preferred course date below and add this class to your cart. During checkout, you'll be prompted to complete a registration form and provide your preferred payment method.


Each participant will earn 2 CPE hours (YB) and receive a certificate of completion.


Don't miss this opportunity to strengthen your understanding of PCAOB Auditing Standard 1300 and improve your audit communications. Register now to enhance your audit practices and stay compliant with industry regulations.

  • Details on Event Presentation

    Being offered twice a quarter on Tuesdays at 1:00 p.m. to 3:00 p.m. Central Time.

    We can schedule private events on your timetable for two or more attendees.

  • CPE Event Highlights

    The Public Company Accounting Oversight Board (PCAOB) views engaged and informed audit committee to be an effective force multiplier in promoting individual audit quality.

    The two PCAOB Auditing Standards under Section 1300 (1301 and 1305) are important parts of assurance of effective communications between the external auditor and the audit committee.

    The PCAOB wants to encourage audit committees to understand the needs to have auditor independence, auditor communications, using PCAOB inspections reports, audit quality requirements and critical audit matters.

  • Learning Objectives

    Attendees will:

    • Understand the PCAOB's Standards and Rules.

    • Understand how the PCAOB uses these items as its regulatory enforcement criteria.

    • Understand the structure of the PCAOB documents and their overall contents.

  • Key Issues on the Agenda

    Section 1 - Introductions

    • Learning Objectives

    • What is the "PCAOB"?

    • The Tactics Behind Financial Audits

    Section 2 - Auditing Standards
    Section 3 - Rules of the Board

    Section 4 - Quality Control Standards

    Section 5 - Attestation Standards & Other Rules

    Section 6 - Summary and Going Forward

  • NASBA Program Disclosure

    Program Level of Understanding: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Format: Group Internet Based
    NASBA Field(s) of Study: Auditing
    CPE Credits: 2, based on 50 minutes of instruction per hour

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