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Accountancy Slice
North America
The PCAOB is reporting significant improvements in audit quality among major firms, as noted by Chair Erica Williams. "Today, three years into this board's tenure, our inspectors are seeing significant improvements from the largest firms," she stated. The upcoming 2024 inspection reports will reflect these advancements, stemming from the PCAOB's new QC 1000 quality control standard approved in September. However, challenges remain, including a rise in financial statement restatements, which have reached a nine-year high. Ms. Williams emphasized the importance of maintaining focus on quality, stating, "When QC systems operate effectively, quality audits are likely to follow." The PCAOB continues to work towards enhancing audit standards and investor protection.
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