backOn October 1, 2025, the PCAOB staff released guidance for auditors related to implementing paragraph .10A of AS 1105, Audit Evidence, which addresses the reliability of external information provided by the audit client company in electronic form. Paragraph .10A was adopted along with other amendments to PCAOB standards in June 2024 and will become effective for audits of financial statements for fiscal years beginning on or after December 15, 2025. The guidance contains illustrative examples intended to be read in conjunction with the new requirements of Paragraph .10A, the adopting release, and a related Board policy statement issued on September 18, 2025.
The guidance is available here.