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ACCA Homepage < ACCA UK < UK members < Technical Advisory < Technical advice and support < Audit and assurance < Guidance < 2009
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Audit working papers

Requests for audit working papers from PCAOB should be refused. In a letter to PCAOB it was stressed that under article 47 of the statutory audit directive the transfer of audit working papers to PCAOB is prohibited. It was stated:

‘PCAOB should not apply sanctions to the EU audit firms that cannot comply with the PCAOB inspection or information requests as, under the EU Statutuory Directive and their domestic laws, they can neither accept the PCAOB inspections, nor transfer any audit working papers.’

The letter is attached as a related document (see left).

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