Audit committees play a vital role in promoting high quality auditing through their oversight of the audit process and the auditor. An engaged and informed audit committee serves as an effective force multiplier in promoting audit quality for the benefit of investors. The Board has made it a strategic priority to interact more often and more directly with audit committees.
PCAOB Inspections
As part of the PCAOB inspections process, we reach out to nearly all of the audit committee chairs of the U.S. issuers whose audits we inspect and invite them to speak with us.
Resources for Audit Committees
The PCAOB is committed to providing timely and relevant information to audit committees in areas of common interest, including auditor independence, auditor communications with the audit committee, PCAOB inspections reports, audit quality, critical audit matters, among other topics.
Recent Updates
See all updates >The PCAOB is seeking investors, audit committee members, auditors, financial executives, and other experts to serve on a new advisory body: the Inspections Modernization Council. Applications are due on June 15, 2026.
About the PCAOB
The PCAOB will hold a meeting of its Standards and Emerging Issues Advisory Group on May 6, 2026, at 10:00 a.m. ET.
About the PCAOB