Advisory Committee on the. Auditing Profession. Committee Charge. Auditing Profession. Background
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1 Advisory Committee on the 2008 Regional Meetings Strategic Initiatives Committee June 12, 2008 Asheville, NC June 19, 2008 Newport Beach, CA Gaylen R. Hansen Committee Charge The Treasury Department established the Advisory Committee on the to examine the sustainability of a strong and vibrant auditing profession. The Committee will consider, among other things, the auditing profession s ability to cultivate, attract, and retain the human capital necessary to meet developments in the business and financial reporting environment and ensure audit quality for investors; audit market competition and concentration and the impact of the independence and other professional standards on this market and investor confidence; and the organizational structure, financial resources, and communication of the auditing profession. Background Audits of Public Companies Strategic Recommendations Health & Sustainability Loss of Another Major Audit Firm 1
2 Organization Federal Advisory Procedures Act 21 Members 6 CPAs 2 Former SEC Chief Accountants AICPA President KPMG CEO McGladrey Retired Partner NASBA/Small Firm Representative Working Program 7 Public Meetings since October May 5 th Draft Published May 15 th July 22 nd Final Report likely Key Issues State Regulatory Regime Transparency Key Performance Indicators Auditor Independence Barriers to Small Firms Fraud Mobility Firm Governance Partner Rotation Audit Report 2
3 Relevancy of State Boards National Licensure & Mobility David Costello December 3 rd Testimony UAA Section 23 Mobility April 1 st Comment of ACAP Member Relevancy of State Boards Firm Structure and Finances Subcommittee Recommendation 2a (Page VI:4) Institute the following mechanism to encourage the states to substantially adopt the mobility provisions of the Uniform Accountancy Act, Fifth Edition (UAA): If states have failed to adopt the mobility provisions of the UAA by December 31, 2010, Congress should pass a federal provision requiring the adoption of these provisions. Support Accountancy Licensee Database Regulatory Consistency Federal & State Coordination Enforcement Duplication / Piling On 3
4 Regulatory Consistency Firm Structure and Finances Subcommittee Recommendation 2b (Page VI:6) Regular & Formal Roundtables PCAOB, SEC, DOJ, State Boards & Attorneys General Focus on Regulatory Coordination, Improvement & Consistent Approaches to Enforcement NASBA Leadership & Coordination Role Strengthen State Boards Financial & Operational Independence Capacity for Investigation & Enforcement Centralized Umbrella Operations Outside Influences Strengthen State Boards Firm Structure and Finances Subcommittee Recommendation 2c (Page VI:7) Enhance Regulatory Effectiveness Operational & Financial Independence 4
5 Other Notable Recommendations (Generally Impacting NASBA and / or State Boards) Update College Curricula, Textbooks & CPA Exam [V:3] National Center to Detect & Prevent Fraud [VI:2] Consolidate & Clarify Independence Standards [VII:12] Other Notable Recommendations - continued (Generally Affecting Audit Firms) Mechanism to Prevent Loss of Large Firm [VII:6] Report Reasons for ALL Audit Firm Changes [VI:10] Independent Board or Advisory Members [VI:7] Key Performance Indicators of Audit Quality [VII:10] Reduce Barriers to Small Firms [VII:3] What s Missing (and still being debated) Liability Reform Federal Securities Court Clear Standard of Care (Link to SEC Rule 103(e)) Liability Caps (DOA) Firm Transparency Annual Report EU 8 th Directive, Article 40 Quality Metrics Audited Financial Statements 5
6 What s Missing (and still being debated continued) Auditor s Report Pass / Fail Model Fraud Responsibilities (AU 316 / SAS 99) Partner Signature Partner Rotation Internationalization State Board Action Steps Impact of 2010 Mobility Deadline Comment on Draft Report Online ( Hansen (ghansen@eksh.com) 6
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