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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Apr. 14, 2026

The PCAOB has released its 2025 Annual Report, which summarizes its operations and financial results from last year.

About the PCAOB
Apr. 13, 2026

PCAOB Chairman Demetrios (Jim) Logothetis will host a forum on auditing in the small business environment and on auditing broker-dealers on May 13, 2026, in Jersey City, NJ.

About the PCAOB
Mar. 23, 2026

The PCAOB announces its annual forum series for auditors of small businesses and auditors of broker-dealers. The first two in-person events will be hosted by PCAOB Chairman Demetrios (Jim) Logothetis and Board Member Mark Calabria.

About the PCAOB
Feb. 4, 2026

A new PCAOB publication provides auditors with insights related to the testing of transactions between brokers and dealers and related parties, typically parents or affiliates.

Inspections