On November 4, 2024, the PCAOB published the latest update to its standard-setting and rulemaking agendas.  The standard-setting update identifies four short-term items, including the Board’s consideration of amendments relating to Firm and Engagement Metrics, a new Going Concern standard, and a new Substantive Analytical Procedures standard.  The update also adds a new “mid-term” project: Subsequent Events and Other Matters Arising After the Date of the Auditor’s Report.  The rulemaking agenda includes the consideration of amendments related to Firm Reporting and the Registration program.

The PCAOB’s update is available here and the agendas can be found here.