"Disclosure could be provided with the name of the engagement partner, alone or with the name(s) of other key members of the audit engagement team (e.g., the engagement quality reviewer), the length of time such individual(s) have served in that role and any relevant experience. Regarding experience, information could be provided

about the number of prior audit engagements performed and whether they were in the same industry. To the extent it is known that the individual(s) disclosed will be changing for the upcoming year’s audit, that information could also be disclosed," said the SEC in its concept release. 

The commission's plan would not necessarily supersede the PCAOB's: one of the questions the SEC asks in the concept release is investors would benefit from having the information available as part of the audit committee disclosures if the name of the engagement partner is also available from the PCAOB's new form, and also asked whether people thought that, if that information is available elsewhere, whether the audit committee should just refer to where the disclosure is otherwise located. 

Comments on the concept release should be sent to the SEC on or before Sept. 8.