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SubscribeAccounting firms must register with the PCAOB to issue an audit report for a public company, other issuer, or a broker-dealer, or to play certain roles in those audits. The PCAOB seeks to engage with registered accounting firms to raise awareness of PCAOB standards and rules and to assist auditors in complying with them by providing staff guidance, publications, videos, and other communications.
Standards and Rules
The Board establishes and amends auditing, and related attestation, ethics and independence, and quality control standards.
Implementation of PCAOB Standards and Rules
The PCAOB supports the implementation of our standards and rules to improve the quality of audit services. The PCAOB also issues guidance to aid the implementation efforts for audit firms and auditors.
Recent Updates
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Aug. 24, 2026
The PCAOB posted select materials shared for discussion purposes with the Inspections Modernization Council for its meetings in July and August 2026.
Inspections
Aug. 24, 2026
PCAOB Board Member George R. Botic will host a forum on auditing in the small business environment and on auditing broker-dealers on Sept. 22, 2026, in San Francisco, CA.
About the PCAOB