Form AP - Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees

Form AP – Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees is intended to aid audit committee members in their understanding of new auditor disclosure requirements from the Public Company Accounting Oversight Board regarding audit participants. The tool can: (1) assist audit committees in discussing the role of audit participants with their engagement partner and company management; and (2) help prepare audit committee members to anticipate potential questions that may arise as a result of these new disclosures.