Aug 15, 2024 · The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

The PCAOB seeks to establish and maintain high quality auditing and related professional practice standards for audits of public companies and other issuers, and broker-dealers in support of our mission to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

In accordance with the Sarbanes-Oxley Act and PCAOB Rule 4003, the PCAOB conducts a continuing program of inspections of registered public accounting firms to assess a firm’s compliance with certain laws, rules, and professional standards in connection with its performance of audits, issuance of audit reports, and related matters involving ...

The following is a list of PCAOB auditing standards for audits of financial statements for fiscal years beginning on or after December 15, 2024. Downloadable PDF booklets of the auditing standards that are effective for audits of that and other periods are also available:

Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders; International PCAOB Cooperative Arrangements with Non-U.S. Regulators; Board Determinations Under the Holding Foreign Companies Accountable Act

The five members of the PCAOB Board, including the Chair, are appointed to staggered five-year terms by the Securities and Exchange Commission, after consultation with the Chair of the Board of Governors of the Federal Reserve System and the Secretary of the Treasury.

The following is a list of PCAOB auditing standards for audits of financial statements for fiscal years ending on or after June 15, 2025 (that is, beginning on or after June 16, 2024). Downloadable PDF booklets of the auditing standards that are effective for audits of that and other periods are also available:

Dec 9, 2024 · Public Company Accounting Oversight Board (PCAOB) inspectors outlined their priorities for 2025 inspections in a PCAOB staff report released today. The report highlights risks and other considerations the staff believes auditors should consider when planning and performing their current and upcoming audits, as well as sectors and industries ...

Nov 21, 2024 · The Public Company Accounting Oversight Board (PCAOB) today adopted a set of new requirements regarding public reporting of standardized firm and engagement metrics, as well as a separate but complementary set of amendments regarding the PCAOB framework for collecting information from audit firms.