The largest US accounting firms will have to appoint independent outsiders to help oversee audit quality, under new rules approved by the Securities and Exchange Commission on Monday over the objections of the industry.
The SEC brushed aside a last-minute effort by firms including EY and PwC to halt the new governance rules, which are part of a broad overhaul of quality control standards written by the audit regulator, the Public Company Accounting Oversight Board.
Under the new PCAOB standards, firms that audit more than 100 public companies will have to set up an oversight board that includes at least one independent outsider. Around a dozen firms, including the Big Four, will be affected.
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