PCAOB International Institute on Audit Regulation

The PCAOB established the Institute in 2007 to provide regulators from around the world an opportunity to learn about the PCAOB's approaches to auditor oversight that serve to protect the interests of investors and increase the quality of audits.

In 2015, in light of the development of independent oversight around the world over the past decade, the focus of the Institute was changed to promote thought leadership and the sharing of experiences regarding key advancements and issues in global audit oversight.

International Institute 2019

In 2019, the PCAOB hosted the 13th annual International Institute on Audit Regulation: Repositioning Audit Regulation for the Future. Nearly 75 officials from audit regulators in 37 non-U.S. jurisdictions as well as eight officials from six international organizations attended.

The PCAOB’s Board opened the institute with a discussion on the future of auditor oversight and the Board’s vision and strategic priorities. Subsequent presenters included audit committee members, investors, preparers, academics, foreign audit regulators, PCAOB senior staff, and senior staff from the U.S. Securities and Exchange Commission, addressing a variety of topics relating to audit quality and the future of audit regulation.

Speakers discussed new and emerging trends in audit regulation and the audit profession as well as risks associated with evolving technologies, changes in firm quality control systems, new approaches to inspections, and recent developments in enforcement. Foreign regulators discussed the impact and regulatory challenges of increasingly global audits. Investors discussed their perspectives on the future of the audit.