An audit of an American public company is signed by the audit firm. Since 2017, the public can also learn the name of the one partner who led it. The Public Company Accounting Oversight Board adopted the rule in December 2015. For audit reports issued on or after January 31, 2017, the firm must file a Form AP that gives “the name of the engagement partner.”
The board said the rule was “intended to provide increased transparency and accountability for key participants in issuer audits.”