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PCAOB spotlight on auditor responsibilities in making comms about illegal acts

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Julie DiMauro profile image

Julie DiMauro

2 min read

The Spotlight reminds auditors of their obligations to make timely and appropriate communications about illegal acts by a company during an audit of its financial statements.

The Public Company Accounting Oversight Board (PCAOB) recently issued a Spotlight on “Auditor Responsibilities for Detecting, Evaluating, and Making Communications About Illegal Acts.” The Spotlight asks auditors to focus on relevant considerations when performing procedures to detect, evaluate, and make communications about illegal acts by a company under audit.

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