Chairman James R. Doty sat down with Don Nicolaisen, former SEC chief accountant and a public company audit committee chair and board member, to talk about his experiences as a one-time auditor and now board member. Mr. Nicolaisen recalls his days as a junior accountant when he raised an audit...

On May 11, 2016, the PCAOB held an Open Board Meeting on a proposal to change the auditor’s reporting model. This is a recording of the meeting. The meeting starts with a presentation by PCAOB staff describing the proposal (1:00). Then Board members make their statements (19:00). Finally, Board...