The Public Company Accounting Oversight Board (PCAOB) has formally re-proposed a rule that, if implemented, would require that audit reports to include the name of the engagement partner who led the audit for the most recent period and the names, locations and extent of participation ( as a percentage of total audit hours) of other public accounting firms that took part in the audit, and the locations and extent of participation of other persons, whether an individual or a company, not
↧