Docket 041: Firm and Engagement Metrics

Docket Status:
Adopted, Withdrawn

Releases and Rule Filings

Release or Rule Filing No. Description Date
  SEC Filing Form 19b-4 (withdrawn) Feb. 11, 2025
2024-012 Final Rule Nov. 21, 2024
2024-002

Proposed Rule

 Apr. 9, 2024
2015-005 Concept Release Jul. 1, 2015

Supplemental Materials

Description Date
Smaller Accounting Firms’ Vital Role of Protecting Investors and Serving the Public Interest by George R. Botic, Board Member May 1, 2025
The PCAOB’s Value to Investors and the Intersection of the Financial Statement Auditor and the Chartered Financial Analyst by George R. Botic, Board Member Apr. 3, 2025
PCAOB Chair Williams Statement on Firm and Engagement Metrics Adoption by Erica Y. Williams, Chair Nov. 21, 2024
Statement on the Firm & Engagement Metrics Adopting Release - Will This Unusually Rushed Auditing Standard Suffer the Same Fate of the Auditing Standard 2? by Christina Ho, Board Member Nov. 21, 2024
Driving Improvement in Understanding Elements of Audit Performance by Kara M. Stein, Board Member Nov. 21, 2024
Statement in Support of Firm and Engagement Metrics by Anthony C. Thompson, Board Member Nov. 21, 2024
The Democratization of the Audit Process: Statement in Support of the Adoption of Firm and Engagement Metrics by George R. Botic, Board Member Nov. 21, 2024
Transcript Excerpt: Standards and Emerging Issues Advisory Group Meeting May 9, 2024
Transcript Excerpt: Investor Advisory Group Meeting Apr. 24, 2024
Chair Williams’ Statement on Firm and Engagement Metrics Proposal by Erica Y. Williams, Chair Apr. 9, 2024
Statement on the Firm and Engagement Metrics Proposal - Helpful or Harmful to Investors? by Christina Ho, Board Member Apr. 9, 2024
Building Transparency about Factors Influencing Audit Performance: Proposal to Require Reporting of Firm and Engagement Metrics by Kara M. Stein, Board Member Apr. 9, 2024
Statement in Support of Firm and Engagement Metrics by Anthony C. Thompson, Board Member Apr. 9, 2024
Statement in Support of Firm and Engagement Metrics Proposal by George R. Botic, Board Member Apr. 9, 2024
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2022, by Andy Nguyen, Daniel Patronsky, Kelly Poy, and Harsha Samaraweera (published Feb. 20, 2024) Feb. 20, 2024
Transcript Excerpt: Investor Advisory Group Meeting Oct. 10, 2023
Transcript Excerpt: Standards and Emerging Issues Advisory Group Meeting Nov. 2, 2022
Transcript Excerpt: Investor Advisory Group Meeting Oct. 12, 2022
Transcript Excerpt: Investor Advisory Group Meeting Oct. 24, 2017
Transcript Excerpt: Standing Advisory Group Meeting Nov. 13, 2015
Transcript Excerpt: Standing Advisory Group Meeting Nov. 12, 2015
Statement on Concept Release on Audit Quality Indicators by James R. Doty, Chairman Jun. 30, 2015
Statement on Concept Release on Audit Quality Indicators by Lewis H. Ferguson, Board Member Jun. 30, 2015
Statement on Concept Release on Audit Quality Indicators by Jeanette M. Franzel, Board Member Jun. 30, 2015
Statement on Concept Release on Audit Quality Indicators by Jay D. Hanson, Board Member Jun. 30, 2015
Statement on Concept Release on Audit Quality Indicators by Steven B. Harris, Board Member Jun. 30, 2015
Transcript Excerpt: Investor Advisory Group Meeting Oct. 16, 2013
Transcript Excerpt: Standing Advisory Group Meeting May 15, 2013