Our guest – Dan Goelzer, founding member of the Public Company Accounting Oversight Board (the “PCAOB”) – examines what audit committees need to know about the PCAOB, including:

1. What influence does the PCAOB have on the work of the audit committee? Auditing Standard No. 16, etc.
2. Should the Audit Committee ask its lead auditor whether that company’s audit has been made available for review by PCAOB staff as part of the PCAOB’s annual examination of the auditor?
3. How might a PCAOB inspection prompt the company's audit committee and finance staff to take action?
4. How does the role of the PCAOB affect the questions the audit committee should ask as part of its annual due diligence before engaging the auditor for another year?

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