Client names aren’t disclosed currently. The PCAOB made changes in those reports in June 2020.

Robert Brown Jr., a PCAOB board member, told members of the CFA Institute in July 2020 that additional, upcoming changes could include listing failures to make required inquiries of and communications to the company’s audit committee. Brown defended the possibility of naming companies, saying, “Disclosure that a firm had deficiencies in an audit of a specific company…does not automatically raise issues with the financial statements of the company.”

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