PCAOB Guidance May Give Peek into SEC View of ESG Data, Ratings & Methodologies
The Public Company Accounting Oversight Board (PCAOB) issued new staff guidance for auditors to use in evaluating the relevance and reliability of evidence from external sources in financial audits. Being an audit nerd, I read the report as soon as I found it online. Although the guidance is intended for financial auditors, it is equally…
by Lawrence Heim
