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SAG

Standing Advisory Group 

The Board convened a Standing Advisory Group (SAG) to advise the PCAOB on the development of auditing and related professional practice standards. The SAG includes auditors, investors, public company executives and others.

The SAG meets two or three times a year and is chaired by the Board’s Chief Auditor and Director of Professional Standards.

SAG MEMBERS

MEETINGS

The following upcoming SAG meetings are scheduled:


The agenda and meeting logistics will be announced closer to each meeting date.


Task Forces


OBSERVERS

The Board has granted these organizations observer status with speaking rights at SAG meetings:

  • Auditing Standards Board of the American Institute of Certified Public Accountants
  • Department of Labor
  • Financial Accounting Standards Board
  • Financial Industry Regulatory Authority
  • Government Accountability Office
  • International Auditing and Assurance Standards Board
  • Securities and Exchange Commission
  • U.S. Federal Financial Institution Regulatory Agencies

Nomination Process

On an annual basis, the Board seeks nominations of individuals to serve three-year terms on the SAG. Members are selected by the Board based on the nominations received, including self-nominations, from any person or organization. Appointments are typically announced by the end of November, and the new terms begin in January.

Membership in the advisory group is personal to the member, and the duties and responsibilities of the member cannot be delegated to others. Members are subject to certain sections of the Board's Ethics Code, as provided in PCAOB Rule 3700, Advisory Groups.