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New PCAOB Guidance Confirms Change in Approach to Identifying Audit Clients in Auditor Disciplinary Orders

October 2, 2019, Covington Alert

The enforcement staff of the Public Company Accounting Oversight Board (“PCAOB”) recently issued guidance for when it will recommend to the PCAOB disclosing the identity of non-party audit clients in disciplinary orders against auditors. The guidance confirms a policy change that we identified earlier this year.

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