Tip & Referral Center

Enforcement Tips, Referrals, Complaints, and Other Information

Tips, referrals and other information from the public are important sources for the PCAOB. You can use this website to report potential violations of law or PCAOB rules, including self-reporting. The PCAOB enforcement staff will review your information promptly.

The Board appreciates any information you can provide that assists us in carrying out our public mission to protect the interests of investors through the oversight of auditors of public companies and broker-dealers.

Please contact us with information on any matter relating to PCAOB oversight, our regulatory responsibilities under the Sarbanes-Oxley Act of 2002, and the public accounting firms that we oversee.

For example, you may:

  • File a complaint or provide a tip or referral on potential violations of law or PCAOB rules by a registered public accounting firm or people associated with the firm;
  • Provide information that may be relevant to a PCAOB inspection of a public accounting firm or people associated with the firm;
  • Provide any information that is relevant to the oversight responsibilities of the PCAOB.

What Happens to the Information You Submit

Enforcement staff immediately review and evaluate the information you provide. The PCAOB may use the information in inspections, investigations, or other Board activities. We also may provide the information to state or federal regulatory or law enforcement agencies, or foreign authorities, as appropriate.

Federal law prohibits the PCAOB and its staff from disclosing information about the Board's investigative and enforcement activities, unless and until the information results in a public proceeding. For this reason, we may not be able to share with you information on action we take to follow up on your tip.

To Submit a Tip, Referral, or Other Information

You can reach us by email, fax, telephone or postal mail.

Online: Tip & Referral Form
Email: Tip & Referral Center
Fax: 202-862-0757
Phone: 800-741-3158 (Leave a message)
Postal Mail: PCAOB Tip & Referral Center
1666 K Street NW
Washington, DC 20006

Provide Contact Information

We encourage you to provide a telephone number or email address so that we may contact you for any additional information needed to act on your tip or referral.


If you wish to remain anonymous, however, we ask that you please contact us again, within 24 hours, so that we may ask any important follow-up questions in response to your tip or referral.

Other Helpful Information to Provide

We appreciate any information you can provide. To help us fully evaluate your complaint, tip, referral, or lead, please try to provide the critical information below:

  • The name, postal address, email address, telephone number, and website address of any individual or company that you reference;
  • If relevant, a detailed description of the acts or practices that may constitute a violation of law or PCAOB rules; and,
  • If possible, your name, postal address, email address, and telephone number.

PCAOB Internal Oversight

To provide information about a PCAOB employee or the activities of the PCAOB itself, please contact the PCAOB Office of Internal Oversight and Performance Assurance(IOPA):

Email: Contact Us Web Form
Phone: 202-207-9293
Postal Mail: PCAOB
1666 K Street NW
Washington, DC 20006

Whistleblower Protection

The Occupational Safety & Health Administration (OSHA) is the federal agency that investigates and handles "whistleblower" complaints. OSHA requires a written complaint containing specific information within 90 days of an adverse action. You can learn more about OSHA and these requirements by visiting OSHA's website. You also may provide your whistleblower information to the PCAOB.