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.

Basics of Inspections

Firm Inspection Reports

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. 

Resources for Audit Committees

Recent Updates

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Oct. 23, 2026

The PCAOB will hold a meeting of its Standards and Emerging Issues Advisory Group on October 30, 2026, at 9:00 a.m. ET.

About the PCAOB
Oct. 22, 2026

The PCAOB released a new staff Spotlight publication, “Staff Update on 2025 Inspections of Public Company Audits.”

Inspections
Oct. 21, 2026

Last week, Chairman Logothetis concluded a four-day working visit to mainland China. Read more about his meetings with regulatory counterparts and key topics of discussion.

International
Oct. 21, 2026

On October 9, Chairman Logothetis concluded a working visit to Hong Kong. Read more about his meetings with regulatory counterparts and key topics of discussion.

International