What the heck is a FROR (Financial Reporting Oversight Role)? I wanna join my PCAOB audit client as a finance manager. Would that be possible? Thanks in advance!

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One year cooling off period is for FRORs. In my experience companies usually define that as something akin to Assistant Controller and up in the accounting/finance functions (including tax). Essentially anyone who can pretty directly influence the FS. I wouldn’t expect a finance manager to be considered an FROR.

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Agreed. Don’t think a finance manager would be FROR, but it could vary based on the responsibilities.

Financial Reporting Oversight Role

Yes but what are those roles?

You can’r join your audit client in a finance role. There’s a cool off i think 2 years..

Isn’t the cool off period only if you were a manager on the engagement?

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