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89 FR (12/11/2024) » 2024-28142. Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Firm and Engagement Metrics and Related Amendments to PCAOB Standards
2024-28142. Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Firm and Engagement Metrics and Related Amendments to PCAOB Standards
Firm and engagement metrics reporting |
Firm-
level |
Engagement-
level |
Partner and Manager Involvement |
✓ |
✓ |
Workload |
✓ |
✓ |
Training Hours for Audit Personnel |
✓ |
✓ |
Experience of Audit Personnel |
✓ |
✓ |
Industry Experience |
✓ |
✓ |
Retention of Audit Personnel |
✓ |
X |
Allocation of Audit Hours |
✓ |
✓ |
Restatement History |
✓ |
X |
Document Information
- Published:
- 12/11/2024
- Department:
- Securities and Exchange Commission
- Entry Type:
- Notice
- Document Number:
- 2024-28142
- Pages:
- 99968-100090 (123 pages)
- Docket Numbers:
- Release No. 34-101724, File No. PCAOB-2024-06
- PDF File:
-
2024-28142.pdf