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PCAOB seeks additional insight on proposed amendments

Hot Topic | March 2024

The PCAOB hosted a virtual roundtable on the NOCLAR proposal and has briefly reopened the comment period.

The PCAOB staff hosted a public virtual roundtable on March 6, 2024, to discuss certain aspects of the PCAOB’s proposal to amend auditing standards related to the auditor’s responsibility for considering a company’s noncompliance with laws and regulations. The PCAOB has also reopened the comment period on the original proposed amendments until March 18, 2024.

Read the supplement to our Hot Topic, which summarizes the key takeaways from the roundtable.

PCAOB proposal would expand auditors' responsibilities
Proposed amendments would require auditors to identify a company’s noncompliance with laws and regulations.


  • Public companies

Relevant dates

  • March 6, 2024 – public virtual roundtable
  • March 18, 2024 – comments due on the proposal

While there is still work to be done, the PCAOB's Roundtable brought together stakeholders to discuss important aspects of the proposed NOCLAR standard. These types of roundtable conversations, along with more public meetings and discussion papers, will best serve the public interest and allow for further understanding of the costs and benefits of such significant proposed changes

Christian Peo image

Christian Peo

National Managing Partner, Audit Quality and Professional Practice

Download the document:

Roundtable takeaways

Download PDF

Comment letter

Download PDF

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