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PCAOB Proposes Significant Amendments to Auditing Standards To Strengthen Auditor Requirements Related to Noncompliance with Laws and Regulations

July 20, 2023

On July 20, 2023, Cravath published a memo for its clients entitled “PCAOB Proposes Significant Amendments to Auditing Standards To Strengthen Auditor Requirements Related to Noncompliance with Laws and Regulations.” Cravath’s memo examines amendments recently proposed by the U.S. Public Company Accounting Oversight Board (“PCAOB”) to its auditing standards that would increase auditor obligations in identifying, evaluating and communicating with respect to noncompliance with laws and regulations or “NOCLAR.” The memo describes the background of the proposal, the impact that the proposed amendments could have on public company audits if adopted and how companies can prepare themselves now for these developments.

Please click here to read the memo.

Related Practices & Industries

  • Corporate
  • Corporate Governance and Board Advisory

Authors

Photo
Name
Elad Roisman
Title
Corporate
Title
Partner
Email
eroisman@cravath.com
Phone
+1-202-869-7720
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    Education

    • J.D., 2006, Boston University School of Law
    • B.A., 2003, Cornell University
      cum laude

    Admitted In

    • New York
    • District of Columbia
    Photo
    Name
    Michael L. Arnold
    Title
    Corporate
    Title
    Partner
    Email
    marnold@cravath.com
    Phone
    +1-212-474-1664
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      Education

      • J.D., 2013, Columbia Law School
        Harlan Fiske Stone Scholar
      • B.A., 2010, University of Chicago
        General Honors

      Admitted In

      • New York
      Photo
      Name
      Kimberley S. Drexler
      Title
      Corporate
      Title
      Partner
      Email
      kdrexler@cravath.com
      Phone
      +1-212-474-1434
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        Education

        • J.D., 1997, Yale Law School
          Coker Fellow
        • B.A., 1993, University of Virginia
          Highest Distinction, Echols Scholar, Phi Beta Kappa

        Admitted In

        • New York
        Photo
        Name
        Lisa M. Kohl
        Title
        Corporate
        Title
        Of Counsel
        Email
        lkohl@cravath.com
        Phone
        +1-202-869-7722
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          Education

          • J.D., 2010, American University Washington College of Law
            Dodd Toth Scholarship Recipient; Robert Woldow Memorial Scholarship Recipient, cum laude
          • B.A., 2006, University of Michigan

          Admitted In

          • District of Columbia

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