The Proposed ESG Auditing Rule You Know Nothing About

Latham & Watkins’ recent client alert addresses new auditing standards proposed by the Public Company Accounting Oversight Board (PCAOB), the nonprofit corporation established by Congress to oversee the audit of public companies. The standards, if adopted, would heighten requirements for auditors to identify, evaluate, and communicate regarding a company’s possible or actual noncompliance with laws and regulations of ESG and sustainability-related reporting, as described in the alert here.