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25 de junho de 20242 minute read

Preparing for PCAOB’s new auditing standard: Implications and considerations for companies

Take 5 White Collar Webinar Series

Tuesday, June 25, 2024 

The Public Company Accounting Oversight Board (PCAOB)’s proposed auditing standard, A Company’s Noncompliance with Laws and Regulations (NOCLAR), aims to replace the existing auditing standard 2405, Illegal Acts by Clients.

The proposal is wide-ranging and, if adopted, could drastically change the current audit model and significantly expand auditor obligations.

These proposed standards raise significant concerns for public companies, their boards of directors, their audit committees, and their compliance and legal departments, as well as non-US companies who seek to access US equity and financial markets.

DLA Piper’s Compliance team discussed considerations for companies and the potential increase of burden on compliance, legal, and audit functions.


For more information
Please contact Halie Bryant with questions.

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