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SUMMARY: In advance of the May 4 2010, inaugural meeting of the PCAOB’s Investor Advisory Group (IAG), I was asked (as were the other members of the IAG) to list the five items that I believe should be the PCAOB’s top priorities. My five items included (1) prioritizing inspections of foreign registered firms, particularly for those firms performing substantial portions of the audits of U.S. multinationals or, where legal obstacles remain, implement and rely on firm-based inspections of such foreign affiliates which are subject to detailed PCAOB inspection; (2) requiring registered firms (at least the six largest) to have independent members on firm governing boards and/or implement more rigorous PCAOB examination of the audit firm’s culture; (3) creating a national fraud center under the auspices of the PCAOB; (4) developing, measuring, and reporting on a listing of audit quality indicators; and (5) requiring the audit engagement partner to sign the audit report. In this commentary, I provide my insights and reasoning for each of these items.

Suggested Priorities for the PCAOB: A Statement at the Inaugural Meeting of the PCAOB’s Investor Advisory Group