Requests for audit working papers from the Public Accounting Oversight Board (PCAOB) should be refused. In a letter to PCAOB it was stressed that under article 47 of the statutory audit directive the transfer of audit working papers to PCAOB is prohibited. It was stated: ‘PCAOB should not apply sanctions to the EU audit firms that cannot comply with the PCAOB inspection or information requests as, under the EU Statutory Directive and their domestic laws, they can neither accept the PCAOB inspections, nor transfer any audit working papers.’ The letter can be downloaded from the 'Related links' section of this page.