The PCAOB’s activities are a vital part of the financial reporting ecosystem. That’s why we’re turning our attention to their agenda and  standard setting process. Brian Croteau joins Heather Horn to discuss developments, recent changes, and what’s to come. 

1:34 - Who’s who. This is the first time the full board has simultaneously turned over since its inception 15+ years ago. Learn more about the notable people changes.

3:56 - Strategic plan. To drive reliable financial reporting, the PCAOB has been conducting a significant amount of outreach. Hear an overview on their key objectives.

6:14 - Inspection themes. We discuss areas of focus and how their process might evolve over time.

15:47 - Standard setting and research projects. Hear what’s up next as Brian provides an update on the PCAOB’s standard setting and research agenda priorities.

19:55 - Implementation support. The PCAOB is also  spending time supporting the implementation of the new auditor reporting requirements. Hear the details you need to know.

About our guest

Brian Croteau is the leader of PwC's Regulatory Risk & Quality Control group. Most recently, Brian held a leadership role in PwC’s Auditing Services, Methods & Tools (ASM&T) group within the National Quality Organization, where he made important contributions across ASM&T’s practice support and quality initiatives. Prior to rejoining the firm in 2017, Brian served as Deputy Chief Accountant of the Professional Practice Group of the SEC’s Office of the Chief Accountant. Before then, Brian was a Partner in PwC’s National Office from 2007-2010.

About our host

Heather Horn is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].