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According to Accounting Today, the Public Company Accounting Oversight Board has disciplined five auditing firms for violating its rules and standards when communicating with audit committees.


  1. What was the reason for sanctions for three of the firms?
  2. What was the reason for the remaining two firms?
  3. With respect to the PCAOB order and disciplinary action, what did each firm do?


Cohn, M. (2023) PCAOB sanctions firms over audit committee communications. Accounting Today, July 28 (Retrievable online at