Careers
SubscribeFinancial statement preparers are a key stakeholder group to the PCAOB, and our engagement with them remains an important Board priority. In addition to meeting with financial management and internal audit industry groups, we welcome feedback on the PCAOB’s activities from financial professionals at public companies or broker-dealers.
Standards and Rules
The Board establishes and amends auditing, related attestation, ethics and independence, and quality control standards.
PCAOB Inspections Process
In selecting issuer audits for review, we use both risk-based and random methods of selection. While inspections vary by firm, we may focus on auditor’s risk assessment processes, financial reporting, and audit areas affected by economic trends or pressures, audit areas that present challenges and significant risk, new accounting standards, and areas of recurring audit deficiencies.
Recent Updates
See all updates >The PCAOB has adopted a new quality control standard with an integrated, risk-based approach designed to drive continuous improvement in audit quality.
Standards
To protect investors by solidifying the foundation of every audit, the PCAOB has adopted a new standard addressing general principles and responsibilities of the auditor when conducting an audit.
Standards