Standing Advisory Group

The Sarbanes-Oxley Act authorizes the Board (or its staff) to convene expert advisory groups as may be appropriate, to make recommendations concerning the content of auditing, quality control, ethics, independence, or other standards. Advisory group members may include practicing accountants and other experts, as well as representatives of other interested groups.

The Board first convened its Standing Advisory Group in June 2004 to provide expert advice and recommendations to the Board as it carries out its statutory duties.

SAG Members

There are no current members.


Task Force


The Board has granted these organizations observer status with speaking rights at SAG meetings:

  • Auditing Standards Board of the American Institute of CPAs
  • Department of Labor
  • Financial Accounting Standards Board
  • Financial Industry Regulatory Authority
  • Government Accountability Office
  • International Auditing and Assurance Standards Board
  • Securities and Exchange Commission
  • U.S. federal financial institution regulatory authorities

Nomination Process

The Board may seek nominations of individuals to serve on the SAG. Members are selected by the Board based on the nominations received, including self-nominations, from any person or organization.

Membership in the advisory group is personal to the member, and the duties and responsibilities of the member cannot be delegated to others. Members are subject to certain sections of the Board's Ethics Code, as provided in PCAOB Rule 3700, Advisory Groups.