Then, in 2013, the PCAOB issued a new proposal that required disclosure of CAMs (see this Cooley news brief), but that concept was not without controversy of its own. As PCAOB member Steven Harris explained in 2013, the “challenge of this project is to find a way to balance the need for a different, more useful and communicative, model of the auditor’s report with the need not to change what auditors do, but to change how they report on what they do.” While smaller audit firms and companies raised objections, reactions by some large audit firms at the time to the PCAOB’s proposal were surprisingly positive. (However, that may well have been because of what the PCAOB didn’t propose as opposed to what it did. The absence from the proposal of the controversial ADA must certainly have allowed audit firms to breathe a sigh of relief, although it may not have been a full-blown exhale.)
In 2016, the PCAOB issued a reproposal (see this PubCo post) that attempted to tackle these issues. For example, among other things, the reproposal:
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The new auditor’s report will include other disclosures designed to enhance its usefulness, including:
You certainly couldn’t argue that the PCAOB rushed heedlessly into adoption of this new standard—it has been engaged in discussion and outreach on the concept of an enhanced audit report since 2010. Following the financial crisis of 2008, the fact that clean audit reports were given to a number of failed or failing companies, together with the lack of transparency in the current form of audit report, led to a demand for a new look at whether the pass/fail report model might be improved; the current model has long been disparaged as just boilerplate that doesn’t really convey to investors any of the auditor’s insight into judgment calls and business risks. In 2011, the PCAOB sought to address this concern in a Concept Release by floating various alternatives, principle among them the “auditor’s discussion and analysis.” (See this Cooley news brief.) But the ADA concept was widely criticized because, among other things, it was viewed as “fundamentally changing the auditor’s current role from attesting on information prepared by management to providing an analysis of financial statement information,” thus causing the auditors to step into a role of management.
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Some commenters argued that the revised CAM definition continues to intrude on the responsibility of management and the board for the financial statements by making the auditor’s report a primary source of a company’s financial information. On the other hand, one commenter cited in the PCAOB release observed that “concerns regarding ‘original information’ were misplaced because the iterative process [between management and the auditor] would reduce the likelihood that the auditor would be a source of original information since critical audit matters would likely overlap with increased management disclosure.” Ultimately, the PCAOB determined that the provision was necessary to ensure that “the fact that management did not provide a disclosure would not prevent the auditor from communicating a critical audit matter.”
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To address concerns regarding potential disclosure of confidential information, the new standard explains that the “auditor is not expected to provide information about the company that has not been made publicly available by the company unless such information is necessary to describe the principal considerations that led the auditor to determine that a matter is a critical audit matter or how the matter was addressed in the audit.” Auditor reporting of “original information” is not prohibited, but it is limited to “areas uniquely within the perspective of the auditor: describing the principal considerations that led the auditor to determine that the matter is a critical audit matter and how the matter was addressed in the audit.” In addition, “as the auditor determines how best to comply with the communication requirements, the auditor could discuss with management and the audit committee the treatment of any sensitive information.”
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