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 >PCAOB Board Member Kyle S. Hauptman will host a forum on auditing in the small business environment and on auditing broker-dealers on Nov. 5, 2026, in Richardson, Texas.
The PCAOB has updated its standard-setting, research, and rulemaking agendas to reflect the Board’s current priorities and feedback received from its first-ever request for comment on its standard setting.
The PCAOB is seeking nominations for members of its Investor Advisory Group and Standards and Emerging Issues Advisory Group.
About the PCAOB