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
- Securities and Exchange Commission
- U.S. Federal Financial Institution Regulatory
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.