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On September 11, 2025, the PCAOB released guidance for auditors of broker-dealers related to the review procedures required by Attestation Standard No. 2, Review Engagements Regarding Exemption Reports of Brokers and Dealers. This edition of the PCAOB’s Audit Focus series provides the staff’s perspectives on common deficiencies observed in auditors’ work and provides key reminders and good practices that auditors should follow. The report is available here. |
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Auditor Liability Bulletin
September 19, 2025