Market regulation · 02/08/2004Updated: 10/17/2026 · 1 min read
Public Company Accounting Oversight Board Filing Proposed Rule 3101 on Auditing Standards
Summary
The Public Company Accounting Oversight Board (PCAOB) has filed a proposed rule, Rule 3101, which updates certain terms used in auditing and related professional practice standards, aiming to enhance auditing quality and consistency.