PCAOB proposals call for firms to disclose more about themselves
米国上場企業を監査している事務所にのみ関係するニュースですが、米PCAOBが、監査事務所・監査エンゲージメントに関する新しい指標の開示を求める規則の案を公表したという記事。
Two PCAOB proposals issued for public comment Tuesday would require firms to report new metrics and information about themselves to the federal board that oversees audits of public companies.
The Firm and Engagement Metrics proposal would require PCAOB-registered public accounting firms that audit one or more issuers that qualify as an accelerated filer or large accelerated filer to publicly report specified metrics relating to such audits and their audit practice.
The Firm Reporting proposal would amend the PCAOB's annual and special reporting requirements to facilitate the disclosure of more complete, standardized, and timely information.
具体的な開示項目は．．．
The metrics that would be required by the first proposal cover 11 areas: partner and manager involvement; workload; audit resources; experience of audit personnel; industry experience of audit personnel; retention and tenure; audit hours and risk areas (engagement-level only); allocation of audit hours; quality performance ratings and compensation (firm-level only); audit firms' internal monitoring; and restatement history (firm-level only).
項目だけグーグル翻訳すると（一部修正）「パートナーとマネージャーの関与。 仕事量。 監査リソース。 監査担当者の経験。 監査担当者の業界経験。 定着率と在職期間。 監査時間とリスク領域（エンゲージメントレベルのみ）。 監査時間の割り当て。 監査品質実績のレーティングと報酬（事務所レベルのみ）。 監査事務所の内部モニタリング。 修正再表示に関する実績（事務所レベルのみ）。」となります。
事務所レベルの指標は毎年報告が必要です。
The proposal would require the reporting of firm-level metrics annually on a new Form FM for firms that serve as the lead auditor for at least one accelerated filer or large accelerated filer. Reporting of engagement-level metrics for audits of accelerated filers and large accelerated filers would be logged on a revised Form AP.
PCAOBのプレスリリース。
日本の金融庁が監査事務所に提出させている説明書類（事務所レベル）や監査概要書（エンゲージメントレベル）も、これを参考に見直しては。
