Archived Standards and Guidance

This archive consists of standards and guidance that are outdated, superseded, or no longer in effect.

Auditing Standards

Below are past versions of PCAOB auditing standards.

• PCAOB auditing standards for audits of financial statements for fiscal years ending Dec. 15, 2017 through Dec. 14, 2020
• PCAOB auditing standards, as reorganized beginning Dec. 31, 2016, for audits of financial statements for fiscal years ending before Dec. 15, 2017 (reflecting amendments effective Jan. 31 and June 30, 2017)
• PCAOB Auditing Standards before December 31, 2016
• Reorganized and Pre-Reorganized Numbering for PCAOB Auditing Standards

Ethics and Independence Standards

Interim Standards

Below are past versions of the interim standards and the superseded interim standards and related interpretations.

• PCAOB Interim Ethics and Independence Standards from Dec. 31, 2016 to Jun. 8, 2021

• PCAOB Interim Ethics and Independence Standards from Sep. 30, 2008 to Dec. 30, 2016

• PCAOB Interim Ethics and Independence Standards before Sep. 30, 2008

• ISB Standard No. 1 Independence Discussions with Audit Committees 

• ISB Interpretation 00-1 The Applicability of ISB Standard No. 1: When "Secondary Auditors" Are Involved in the Audit of a Registrant 
• ISB Interpretation 00-2 The Applicability of ISB Standard No. 1: When “Secondary Auditors” Are Involved in the Audit of a Registrant, An Amendment of Interpretation 00-1 

Quality Control Standards

Interim Standards

SEC Practice Section (SECPS) - Requirements of Membership

Attestation Standards

Interim Standards

Guidance

Staff Guidance – Changes to the Auditor's Report Effective for Audits of Fiscal Years Ending on or after Dec. 15, 2017

• Dec. 28, 2017
• Dec. 4, 2017

Staff Guidance – Form AP, Auditor Reporting of Certain Audit Participants and Related Voluntary Audit Report Disclosure Under AS 3101, Reports on Audited Financial Statements

• Dec. 17, 2021
• Feb. 16, 2017
• Jan. 26, 2017
  
• Jun. 28, 2016

Staff Guidance – Preliminary Staff Views

• Preliminary Staff Views – An Audit of Internal Control That Is Integrated with An Audit of Financial Statements: Guidance for Auditors of Smaller Public Companies (Oct. 17, 2007) 
• Preliminary Staff Views – Comment letters
  

Other Board Releases

• Policy Statement Regarding Implementation of Auditing Standard No. 2:  An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements (May 16, 2005) 

Staff Questions and Answers on Auditing Standard No. 2

• Questions 1 – 26 (Jun. 23, 2004, Revised Jul. 27, 2004) 
• Questions 27 – 29 (Oct. 6, 2004) 
• Questions 30 – 36 (Nov. 22, 2004) 
• Question 37 (Jan. 21, 2005) 
• Questions 38 – 55 (May 16, 2005)