Featured Issue: Small Business

The PCAOB recognizes that its work has an impact upon registered accounting firms and companies of all sizes. The PCAOB is therefore mindful of the effects of its work on smaller accounting firms and smaller companies and their investors.

Below are links to some of the key resources that may be useful to smaller auditing firms and the smaller companies they audit.

Office of Outreach and Small Business Liaison

The Office of Outreach and Small Business Liaison is responsible for executing the Board’s outreach strategy, with a particular focus on the small business community. The Office of Outreach is also responsible for planning and conducting a program of forums, including both the Board's existing Forums on Auditing in the Small Business Environment and Forums on Auditing Smaller Broker-Dealers. This Office also seeks input from the small business community, including public companies, brokers, and others, on issues related to the Board's work. Additionally, the Office of Outreach serves as a point of contact for anyone with questions about the Board's activities and assists in identifying areas where information related to the Board's work may not be well understood and suggesting action to address these areas.

Forum on Auditing in the Small Business Environment

The PCAOB holds meetings throughout the country for registered accounting firms in the small business community to learn more about the work of the Board and to give feedback directly to Board Members and staff. The program focuses on the PCAOB inspection process and the impact of new auditing standards. 

Forum on Auditing Smaller Broker-Dealers

These are one-day seminars designed for auditors of smaller brokers and dealers that cover the PCAOB inspection process, compliance with standards, and other issues specific to the broker-dealer auditor community.  

Staff Guidance for Auditors of Smaller public Companies

Board Public Reports and Briefing Papers on Auditing in the Small Business Environment

Speeches AND Statements on Auditing in the Small Business Environment