The PCAOB inspects registered public accounting firms to assess compliance with the Sarbanes-Oxley Act, the rules of the Board, the rules of the Securities and Exchange Commission, and professional standards, in connection with the firm's performance of audits, issuance of audit reports, and related matters involving U.S. companies, other issuers, brokers and dealers.

Recent Inspection News

PCAOB Issues Report Describing Inspection Observations Related to Audit Firms’ Communications with Audit Committees

The Board released a report describing that in 93 percent of the audits inspected in 2014 for which the standard applied, no failures to comply with the requirements were identified. Preliminary results from 2015 inspections show similar results.

See other recent news releases on PCAOB activities.

Recent Board Speeches & Statements Related to Inspections

Read more speeches & statements.

Board Reports and Statements

Staff Inspection Briefs

The PCAOB staff prepares Inspection Briefs to assist auditors, audit committees, investors, and preparers in understanding the PCAOB inspection process and its results.