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SubscribeThe PCAOB oversees the audits of public companies and SEC-registered brokers and dealers in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. Our oversight activities include standard-setting, inspections, enforcement, international cooperation, and registration. The PCAOB seeks to carry out this authority by being a trusted leader that promotes high quality auditing through forward-looking, responsive, and innovative oversight.
Standards
The Board establishes and amends auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies, other issuers, and broker-dealers.
Inspections
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. public companies, other issuers, and broker-dealers.
Recent Updates
See all updates >The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to provide the PCAOB Investor Advisory Group with examples of critical audit matters or key audit matters for analysis.
Information for Investors
The PCAOB will hold a meeting of its Standards and Emerging Issues Advisory Group on May 6, 2026, at 10:00 a.m. ET.
About the PCAOB