Information for Auditors 

Below are links to PCAOB resources and information that may be of interest to auditors.

PCAOB RULES OF THE BOARD, STANDARDS AND STAFF GUIDANCE

• PCAOB Rules
• PCAOB Standards
• PCAOB Staff Guidance

STANDARD SETTING AND RULEMAKING: OPEN FOR COMMENT

• Submit or read comments on PCAOB proposals open for comment
• Rulemaking Docket
• Current Standard-Setting and Related Activities
• The Standard-Setting Process

STANDING ADVISORY GROUP

The Board has convened a Standing Advisory Group (SAG) to advise the PCAOB on the establishment of auditing and related professional practice standards. The SAG is made up of highly qualified persons representing the auditing profession, public companies, investors, academics and others.

• SAG members, meetings and nominations

REGISTERED ACCOUNTING FIRMS

Find information about accounting firms registered with the PCAOB.

• Registered Accounting Firms
• Firm Inspection Reports
• Search Firm Filings
• Disciplinary Orders
• Firms that Failed to Address Quality Control Criticisms Satisfactorily

TRENDS AND EMERGING ISSUES IN AUDITING

• Board Public Reports
• Staff Audit Practice Alerts
• Featured Issue: Fair Value
• Featured Issue: Internal Control
• Featured Issue: International Oversight
• Featured Issue: Small Business

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. The program focuses on the PCAOB inspection process and the impact of new auditing standards.

• Forum on Auditing in the Small Business Environment

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.

• Forum Information