October 4, 2016

CAQ Alert #2016-02 - Select Auditing Considerations for the 2016 Audit Cycle for Brokers and Dealers

CAQ Alert #2016-02, Select Auditing Considerations for the 2016 Audit Cycle for Brokers and Dealers, provides considerations for the 2016 audit cycle that may be relevant for audit and attestation engagements of brokers and dealers registered with the U.S. Securities and Exchange Commission (SEC), including areas that have recently been the subject of attention and focus by the PCAOB in its interim inspection process.   

A separate CAQ publication, Select Auditing Considerations for the 2016 Audit Cycle, contains a number of auditing considerations, including planned focus areas of PCAOB inspections in the 2016 audit cycle, some of which are applicable to audits of brokers and dealers.