| March 26, 2013 |
Board introduces a proposal for the reorganization of the existing interim and PCAOB-issued auditing standards into a topical structure with a single integrated numbering system |
| Feb. 25, 2013 |
Board releases Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies |
| Dec. 10, 2012 |
PCAOB issues Report on Observations from 2010 Inspections of Domestic Annually Inspected Firms Regarding Deficiencies in Audits of Internal Control over Financial Reporting |
| Dec. 4, 2012 |
Board publishes Staff Audit Practice Alert No. 10: Maintaining and Applying Professional Skepticism in Audits |
| Aug. 20, 2012 |
Board issues Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers |
| Aug. 15, 2012 |
Board adopts AS No. 16: Communications with Audit Committees |
| July 30, 2012 |
Board recognizes 10 year anniversary of the passage of the Sarbanes-Oxley Act |
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March 21, 2012
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Board holds its first of several public meetings throughout the country to explore ways to enhance auditor independence, objectivity, and professional skepticism, including through consideration of audit term limits and mandatory audit firm rotation |
| March 16, 2012 |
Phoebe W. Brown is named Secretary of the Board, taking over for General Counsel J. Gordon Seymour who was serving in both roles |
| Feb. 3, 2012 |
Jeanette M. Franzel is appointed to the Board, taking the seat left vacant by Daniel L. Goelzer |
| Dec. 6, 2011 |
Board issues Staff Audit Practice Alert No. 9: Assessing and Responding to Risk in the Current Economic Environment |
| Oct. 28, 2011 |
First Forum on Auditing Smaller Broker-Dealers, Jersey City, N.J. |
| Oct. 3, 2011 |
Board publishes Staff Audit Practice Alert No. 8: Audit Risks in Certain Emerging Markets |
| Sept. 15, 2011 |
PCAOB Roundtable: Auditor’s Reporting Model |
| July 6, 2011 |
Board announces establishment of the PCAOB Scholarship Program and names the graduate and undergraduate institutions that will receive the inaugural awards |
| June 14, 2011 |
Board adopts a temporary rule to establish an interim inspection program for registered public accounting firms' audits of brokers and dealers. The Board also adopts rules for assessing and collecting a portion of its accounting support fee from brokers and dealers to fund PCAOB oversight of audits of brokers and dealers, consistent with the Dodd-Frank Act. The Board also adopts certain amendments to existing funding rules for issuers. |
| March 15, 2011 |
Board issues Activity Summary and Audit Implications for Reverse Mergers[1] Involving Companies from the China Region[2]: January 1, 2007 through March 31, 2010, marking the first public release of a PCAOB Research Note prepared by the Office of Research and Analysis |
| Jan. 7, 2011 |
James R. Doty is appointed Chairman and Lewis R. Ferguson and Jay D. Hanson are appointed as Board members, filling seats left vacant by Bill Gradison and Charles D. Niemeier |
| Dec. 20, 2010 |
Board issues Staff Audit Practice Alert No. 7: Auditor Considerations of Litigation and Other Contingencies Arising from Mortgage and Other Loan Activities |
| Dec. 14, 2010 |
Board proposes interim inspection program for broker-dealer audits and broker and dealer funding rules |
| Oct. 7, 2010 |
Board issues Consideration of Registration Applications from Public Accounting Firms in Non-U.S. Jurisdictions where there are Unresolved Obstacles to PCAOB Inspections |
| Sept. 29, 2010 |
Board issues Report on Observations of PCAOB Inspectors Related to Audit Risk Areas Affected by the Economic Crisis |
| Sept. 21, 2010 |
Roundtable: Communications with Audit Committees, Washington, D.C. |
| Aug. 5, 2010 |
PCAOB Staff directed to develop proposal to ask Congress to make public disciplinary hearings and related proceedings |
| Aug. 5, 2010 |
Board issues Release on Failure to Supervise |
| Aug. 5, 2010 |
Board Adopts AS Nos. 8-15: Auditing Standards Related to the Auditor's Assessment of, and Response to, Risk |
| July 12, 2010 |
Board issues Staff Audit Practice Alert No. 6: Auditor Considerations Regarding Using the Work of Other Auditors and Engaging Assistants from Outside the Firm |
| July 21, 2010 |
Dodd-Frank Wall Street Reform and Consumer Protection Act is signed, expanding the PCAOB's oversight of the audits of brokers and dealers to include inspections, enforcement and standard setting authority |
| June 28, 2010 |
U.S. Supreme Court issues decision in case of Free Enterprise Fund v. PCAOB permitting the PCAOB to continue its operations |
| June 18, 2010 |
Board issues Staff Questions and Answers: Annual Reporting on Form 2 |
| May 4, 2010 |
First Investor Advisory Group meeting |
| April 7, 2010 |
Board issues Staff Audit Practice Alert No. 5: Auditor Considerations of Significant Unusual Transactions |
| Feb. 19, 2010 |
Board issues Staff Questions and Answers: Auditing Standard No. 7, Engagement Quality Review |
| Jan. 12, 2010 |
Board issues Staff Questions and Answers: Special Reporting on Form 3 and Staff Questions and Answers: Succession to Registration Status – Form 4 |
| Dec. 22, 2009 |
PCAOB establishes an academic fellowship program |
| Sept. 30, 2009 |
Board changes effective date of PCAOB rules requiring reporting by registered firms to December 31, 2009 |
| Sept. 24, 2009 |
Board issues Report on First Year Implementation of AS No. 5 |
| Sept. 17, 2009 |
PCAOB announces members of inaugural Investor Advisory Group |
| Aug. 1, 2009 |
Board Member Daniel L. Goelzer is named Acting Chairman, following Chairman Olson's resignation |
| July 28, 2009 |
PCAOB adopts AS No. 7: Engagement Quality Review |
| June 25, 2009 |
Board adopts rule amendments on the timing of certain non-U.S. inspections |
| June 8, 2009 |
Chairman Mark W. Olson announces his resignation |
| April 21, 2009 |
Board issues Staff Audit Practice Alert No. 4: Auditor Considerations Regarding Fair Value Measurements, Disclosures, and Other-Than-Temporary Impairments |
| Jan. 8, 2009 |
Board issues statement on the PCAOB registration process for auditors of nonpublic broker-dealers |
| Dec. 5, 2008 |
Board issues Staff Audit Practice Alert No. 3: Audit Considerations In the Current Economic Environment |
| Dec. 5, 2008 |
Board issues Report on the PCAOB's 2004, 2005, 2006, and 2007 Inspections of Domestic Annually Inspected Firms |
| Dec. 4, 2008 |
Board adopts rule amendments on the timing of certain non-U.S. inspections |
| July 29, 2008 |
Board adopts rules for succeeding to registration status of a predecessor firm |
| June 10, 2008 |
Board adopts rules for annual and special reporting by firms |
| June 4, 2008 |
Steven B. Harris is appointed to the Board |
| June 25, 2008 |
Roundtable: Proposed Policy Statement regarding PCAOB Rule 4012, Washington, D.C. |
| April 22, 2008 |
Board adopts new ethics and independence rule concerning communications with audit committees, and amends its existing tax services rule |
| Jan. 29, 2008 |
Board adopts AS No. 6: Evaluating Consistency of Financial Statements |
| Dec. 10, 2007 |
Board issues Staff Audit Practice Alert No. 2: Matters Related to Auditing Fair Value Measurements of Financial Instruments and the Use of Specialists |
| Oct. 22, 2007 |
Board issues Report on the PCAOB’s 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms |
| Sept. 18, 2007 |
Board Member Kayla J. Gillan announces her resignation |
| July 2, 2007 |
Board Member Daniel L. Goelzer is reappointed |
| May 24, 2007 |
Board adopts AS No. 5, superseding AS No. 2: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements |
| May 2, 2007 |
Board hosts first International Auditor Regulatory Institute, Washington, D.C. |
| April 18, 2007 |
Board issues Report on the Second-Year Implementation of AS No.2 |
| Jan. 22, 2007 |
Board issues Observations on Auditors’ Implementation of PCAOB Standards Relating to Auditors’ Responsibilities with Respect to Fraud |
| July 28, 2006 |
Board issues Staff Audit Practice Alert No. 1: Matters Relating to Timing and Accounting for Option Grants |
| June 19, 2006 |
Board Member Kayla J. Gillan is reappointed |
| June 19, 2006 |
Mark W. Olson is appointed Chairman |
| May 10, 2006 |
PCAOB/SEC Roundtable: Second-Year Experiences with Internal Control Reporting and Auditing Provisions, Washington, D.C. |
| March 21, 2006 |
Board issues Observations on the Initial Implementation of the Process for Addressing Quality Control Criticisms within 12 months after an Inspection Report and The Process for Board Determinations Regarding Firms’ Efforts to Address Quality Control Criticisms in Inspection Reports |
| Dec. 2, 2005 |
Board Member Bill Gradison is named Acting Chairman, following Chairman McDonough’s resignation |
| Nov. 30, 2005 |
Board issues Report on the Initial Implementation of AS No.2: An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements |
| July 26, 2005 |
Board adopts AS No. 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist |
| May 16, 2005 |
Board issues Policy Statement Regarding Implementation of AS No. 2: An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements |
| Nov. 30, 2004 - Dec. 1, 2004 |
First Forum on Auditing in the Small Business Environment, Costa Mesa, Calif. |
| Aug. 26, 2004 |
Board issues reports on 2003 limited inspections of Big Four firms |
| Aug. 5, 2004 |
Board Member Bill Gradison is reappointed |
| July 19, 2004 |
Registration requirement takes effect for non-U.S. audit firms |
| July 14, 2004 |
Roundtable: Auditor Independence and Tax Services, Washington, D.C. |
| June 21, 2004 |
First Standing Advisory Group meeting |
| June 9, 2004 |
Board adopts rules relating to the oversight of non-U.S. audit firms |
| June 9, 2004 |
Board adopts AS No. 3: Audit Documentation |
| March 9, 2004 |
Board adopts AS No. 2: An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements |
| Dec. 17, 2003 |
Board adopts AS No. 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board |
| Oct. 23, 2003 |
Board Member Charles D. Niemeier is reappointed |
| Oct. 22, 2003 |
Registration requirement takes effect for U.S. audit firms of public companies |
| Oct. 7, 2003 |
Board adopts inspection rules |
| Sept. 29, 2003 |
Board adopts rules on investigations and adjudications |
| Sept. 29, 2003 |
Roundtable: Audit Documentation, Washington, D.C. |
| July 29, 2003 |
Roundtable: Reporting on Internal Controls, Washington, D.C. |
| July 17, 2003 |
Accounting firm registration system is activated online |
| June 30, 2003 |
Board adopts rules related to auditing and related professional practice standards as well as advisory groups |
| May 21, 2003 |
William J. McDonough is appointed Chairman |
| May 6, 2003 |
Board adopts audit firm registration rules |
| April 25, 2003 |
PCAOB receives SEC determination, as required by the Sarbanes-Oxley Act, that it is appropriately organized, with the capacity to carry out the Act’s requirements |
| April 16, 2003 |
Board adopts AICPA standards as Interim Auditing Standards |
| March 31, 2003 |
Roundtable: Non-U.S. Auditor Registration, Washington, D.C. |
| Jan. 9, 2003 |
First open board meeting |
| Jan. 8, 2003 |
Board Member Charles D. Niemeier is named Acting Chairman |
| Jan. 6, 2003 |
Washington, D.C. office opens |
| Oct. 25, 2002 |
Founding board members are appointed to staggered terms including: Kayla J. Gillan, Daniel L. Goelzer, Bill Gradison, and Charles D. Niemeier |
| July 30, 2002 |
Sarbanes-Oxley Act of 2002 is enacted, establishing the PCAOB |