Skip to content
PCAOB Logo
Search
Search
AuditorSearch
Menu
  • Standards
    Standards

    The PCAOB establishes auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports.

    Standards
    Standards & Rules
    • Auditing Standards
    • Ethics & Independence Rules
    • Quality Control Standards
    • Attestation Standards
    Guidance
    • Guidance Related to Standards
    Standards-Related Activities
    • Current & Recent Standard-Setting Activities
    • Staff Consultation Papers
    Standing Advisory Group
    • Overview, Members, and Meetings
    Related Information
    • About Standards & the Standard-Setting Process
    • Guidance on Economic Analysis in Standard Setting
    Archives
    • Archived Standards and Guidance
  • Registration & Reporting
    Registration and Reporting

    Firms registered with the PCAOB range in size from sole proprietorships to large firms that are members of extensive global networks, made up of separately registered firms in multiple jurisdictions.

    Registration & Reporting
    Information for Firms
    • Registration Process
    • Annual Fees
    • Annual and Special Reporting
    Information about Firms
    • Registered Firms
    • Firm Filings
    • Registration Disapproval Notices
    • Global Networks
    • Non-U.S. Registered Firms
  • Inspections
    Inspections

    Inspections assess registered firm compliance with applicable laws, rules and professional standards in the firms' systems of quality control and in the portions of audits selected for inspection.

    Inspections
    Information about Firms
    • Firm Inspection Reports
    • Firm Filings and Other Firm Information
    Information about Inspections
    • Board General Reports and Statements
    • Staff Inspection Briefs
    Scope of the PCAOB Inspection Program
    • Inspected Firms
    • Non-U.S. Firm Inspections
    Remediation of Quality Control Criticisms
    • Staff Guidance Concerning the Remediation Process
    • Firms that Failed to Address QC Criticisms
  • Enforcement
    Enforcement

    The PCAOB uses its investigative authority to address serious audit deficiencies and uses its disciplinary authority to impose sanctions and penalties for those deficiencies.

    Enforcement
    Tips, Referrals, and Complaints
    • Tip & Referral Center
    • Submit a Tip or Referral
    Board Enforcement Orders
    • Settled Disciplinary Orders
    • Adjudicated Final Board Disciplinary Actions
    • Termination of Bars
    International Enforcement Developments
    • Non-U.S. Firm Enforcement
    • Non-U.S. Settled Disciplinary Orders
  • International
    International

    Non-U.S. public accounting firms that audit or play a substantial role in the audit of U.S. issuers, brokers and dealers are subject to oversight by the PCAOB.

    International
    International Cooperation
    • Cooperative Arrangements with Non-U.S. Regulators
    • PCAOB International Institute on Audit Regulation
    • IFIAR and Other International Organizations​
    PCAOB Activities
    • Non-U.S. Firm Registration
    • Non-U.S. Firm Inspections
    • Non-U.S. Firm Enforcement
    About Non-U.S. Firms
    • Non-U.S. Registered Firms
    • Global Networks
  • Economic & Risk Analysis
    Economic & Risk Analysis

    The PCAOB conducts economic and other research and analyses to inform and support PCAOB oversight programs.

    Economic & Risk Analysis
    Economic & Risk Analysis
    • Post-Implementation Review
    • Working Papers
    • Projects and Other Research
    • Conference on Auditing and Capital Markets
    • Economic Research Fellowships
  • Careers
    Careers

    With its mission to protect investors, the PCAOB offers the opportunity to provide tangible public service in collaboration with dedicated colleagues.

    Careers
    Search Jobs
    • Browse Job Openings
    Join our Teams
    • Inspections
    • Enforcement and Investigations
    • Standards
    • Economic and Risk Analysis
Home > Rulemaking Docket

Docket 028: Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards 

Docket Status
Comment Period Closed
Comment Letters
Comments Page URL
View Comment Letters
 
Page Content

 Releases and Rule Filings

Release or Rule Filing No.
Description
Date
2010-003Proposed RuleJuly 13, 2010
2009-002Concept ReleaseApril 14, 2009

 Supplemental Materials

Description
Date
Transcript Excerpt and Slides: Standing Advisory Group MeetingOct. 14, 2010
Statement on Proposed Auditing Standard Related to Confirmation by Daniel L. Goelzer, Acting ChairmanJuly 13, 2010
Statement on Proposed Auditing Standard on Confirmation by Steven B. Harris, Board MemberJuly 13, 2010
Transcript Excerpt and Slides: Standing Advisory Group MeetingOct. 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Mark W. Olson, ChairmanApril 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Daniel L. Goelzer, Board MemberApril 14, 2009
Statement on Consideration of Concept Release on Possible Revisions to the Standard on Audit Confirmations by Steven B. Harris, Board MemberApril 14, 2009
  • E-Mail
  • LinkedIn
  • Twitter
  • YouTube
  • Facebook
  • Flickr
About the PCAOB
  • Mission and Vision
  • The Board
  • Senior Staff
  • Advisory Groups
  • Administration
  • Internal Oversight
Newsroom
  • News Releases
  • Speeches & Statements
  • Events & PCAOB Meetings
  • Webcasts & Webinars
  • Forums & Public Outreach
Information For
  • Investors
  • Audit Committees
  • Auditors of Broker-Dealers
  • Educators & Students
Rules and Rulemaking
  • Rules of the Board
  • Rulemaking Docket
  • Learn about Form AP
  • PCAOB Careers
  • Comment Now
  • View or Submit Firm Filings
  • Submit a Tip or Referral
  • Contact the PCAOB
  • Contact PCAOB
  • Privacy Policy and Terms of Use

© Copyright 2003 –Public Company Accounting Oversight Board. All rights reserved. Public Company Accounting Oversight Board and PCAOB are registered trademarks of the Public Company Accounting Oversight Board.