Brian Croteau
US Chief Auditor at PwC who leads the firm’s audit policies and PCAOB-related work; member of the PCAOB Standards and Emerging Issues Advisory Group with prior experience as Deputy Chief Accountant in the SEC’s Office of the Chief Accountant.
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Jan 7, 2025 • 39min
Year-end toolkit: Audit reminders for preparers
In this insightful discussion, Brian Croteau, PwC's U.S. Chief Auditor, shares expert reminders for year-end audits. He highlights key takeaways from the recent AICPA & CIMA conference, emphasizing audit quality and stakeholder engagement. Listeners will learn about the importance of robust documentation for new accounting standards, assessing financing risks, and the implications of significant contract modifications. Croteau also tackles issues like independence risks and unexpected fraud, while addressing the role of AI in financial reporting.
Sep 23, 2025 • 50min
PCAOB changes ahead – What they mean for auditors and preparers
In this discussion, Brian Croteau, US Chief Auditor at PwC, shares his insights on upcoming PCAOB changes and their implications. He explores the PCAOB's historical significance and recent leadership shifts at both the PCAOB and SEC. Croteau emphasizes the necessity for greater transparency in standard-setting, particularly concerning AI and cryptocurrencies. He also talks about potential reforms in PCAOB inspections and the importance of public engagement in shaping future directions. It's a deep dive into the evolving landscape of audit standards.
