Inspections-Related Board Reports and Statements
The Board issues a number of reports and statements on its oversight and inspection activities, including an annual report on the interim inspection program related to the audits of brokers and dealers.
Reports
- Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (July 25, 2024)
- Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (July 25, 2024)
- Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 10, 2023)
- Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (August 10, 2023)
- Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 19, 2022)
- Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (August 19, 2022)
- Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 19, 2021)
- Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (August 19, 2021)
- Annual Report on the Interim Inspection Program Related to the Audits of Brokers Dealers (Aug. 20, 2019)
- Executive Highlights of the Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2018)
- Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2018)
- Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2017)
- Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2016)
- Inspection Observations Related to PCAOB Rules and Auditing Standards on Communications with Audit Committees (April 5, 2016)
- Inspection Observations Related to PCAOB "Risk Assessment" Auditing Standards (No. 8 through No. 15) (Oct. 15, 2015)
- Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2015)
- Observations from PCAOB Inspections Covering Five Audits of Brokers and Dealers Required to be Conducted in Accordance with PCAOB Standards (Jan. 28, 2015)
- Third Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2014)
- Observations Related to the Implementation of the Auditing Standard on Engagement Quality Review (Dec. 6, 2013)
- Second Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 19, 2013)
- Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies (Feb. 25, 2013)
- Observations from 2010 Inspections of Domestic Annually Inspected Firms Regarding Deficiencies in Audits of Internal Control Over Financial Reporting (Dec. 10, 2012)
- Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2012)
- Information for Audit Committees About the PCAOB Inspection Process (Aug. 1, 2012)
- Report on Observations of PCAOB Inspectors Related To Audit Risk Areas Affected by the Economic Crisis (Sept. 29, 2010)
- Report on the First-Year Implementation of Auditing Standard No. 5, An Audit of Internal Control over Financial Reporting that is Integrated With an Audit of Financial Statements (Sept. 24. 2009)
- Report on the PCAOB’s 2004, 2005, 2006 and 2007 Inspections of Domestic Annually Inspected Firms (Dec. 5, 2008)
- Report on the PCAOB's 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms (Oct. 22, 2007)
- Report on The Second-Year Implementation of Auditing Standard No. 2 (April 18, 2007)
- Observations on Auditors' Implementation of PCAOB Standards Relating to Auditors' Responsibilities with Respect to Fraud (Jan. 22, 2007)
- Observations on the Initial Implementation of the Process for Addressing Quality Control Criticisms within 12 Months after an Inspection Report (March 21, 2006)
- Report on the Initial Implementation of Auditing Standard No. 2 (Nov. 30, 2005)
Statements
- Roundtable: Proposed Policy Statement Regarding PCAOB 4012 (June 25, 2008)
- Proposed Policy Statement: Guidance Regarding Implementation of PCAOB Rule 4012 (Dec. 5, 2007)
- Statement Regarding the PCAOB's Approach to Inspections of Internal Control Audits in the 2006 Inspection Cycle (May 1, 2006)
- The Process for Board Determinations Regarding Firms’ Efforts to Address Quality Control Criticisms in Inspection Reports (March 21, 2006)
- Statement Concerning the Issuance of Inspection Reports (Aug. 26, 2004)