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, brokers and dealers.

A Guide to Reading the PCAOB's New Inspection Report

The PCAOB’s new inspection report format streamlines the report’s content to enhance readability and utilizes new charts and graphs to make the information more digestible and accessible for users.

Read the Guide to Reading the PCAOB's New Inspection Report

Recent Board General Reports 

Read more Board General Reports and Statements

Recent Staff Publications

Read more Staff Publications