Archived Standards and Guidance

This archive consists of standards and guidance that are no longer in effect. 

Summary Table of Contents

Auditing Standards

Below are past versions of PCAOB auditing standards. View the current version of the auditing standards. 

Ethics and Independence Standards

Interim Standards

Quality Control Standards

Interim Standards

SEC Practice Section (SECPS) - Requirements of Membership

Attestation Standards

Interim Standards


Staff Guidance – Changes to the Auditor's Report Effective for Audits of Fiscal Years Ending on or after Dec. 15, 2017

Staff Guidance – Form AP, Auditor Reporting of Certain Audit Participants and Related Voluntary Audit Report Disclosure Under AS 3101, Reports on Audited Financial Statements

Staff Questions and Answers on Auditing Standard No. 2

Interim Standards Copyright © American Institute of Certified Public Accountants, Inc.