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Preparing for a Merger or Affiliation: A Guide for Board Members by Adam Cole, Partner, BDO USA, LLP
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PCAOB Issues Auditing Standard No. 16, Communications with Audit Committees:


The BDO Audit Flash report highlights the recent release of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard (AS) No. 16, Communications with Audit Committees, and transitional and related amendments to other PCAOB standards. This standard, upon approval by the SEC, expands and/or enhances requirements emphasizing the relevance, timeliness and quality of the communications between the auditor and audit committees of issuers and nonissue broker dealers.

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