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Dec. 9, 2024
In a new staff report, the PCAOB’s staff has outlined 2025 inspection priorities, with a focus on driving improvements in audit quality.
Inspections
Dec. 5, 2024
A new PCAOB staff report on audit firm culture offers considerations for firms looking to improve audit quality.
Inspections
Dec. 4, 2024
The PCAOB has posted a staff presentation video designed to help auditors prepare for the implementation of AS 2310, The Auditor’s Use of Confirmation.
Standards
Dec. 4, 2024
A new edition of the PCAOB’s Audit Focus series provides PCAOB staff insights for auditors on audit committee communications.
Inspections
Dec. 3, 2024
The PCAOB has sanctioned a firm and three of its partners for attempting to deceive the PCAOB’s inspection staff, among other violations.
Enforcement
Dec. 3, 2024
The PCAOB has sanctioned an audit firm and its sole partner for violations of PCAOB rules and standards.
Enforcement
Nov. 26, 2024
The PCAOB has posted two staff guidance documents related to the implementation of the PCAOB’s new quality control standard.
Standards
Nov. 21, 2024
The PCAOB has adopted amendments to standardize disclosure of firm and engagement metrics and to modernize the PCAOB’s reporting framework.
Standards
Nov. 21, 2024
The PCAOB has approved its 2025 budget to carry out its strategic plan’s goals and protect investors.
About the PCAOB
Nov. 20, 2024
The PCAOB has completed the series of in-person forums for auditors of smaller businesses and broker-dealers planned for 2024, reflecting a renewed focus on supporting smaller audit firms.
About the PCAOB
Nov. 19, 2024
The PCAOB has sanctioned five firms for violations of rules related to required reporting.
Enforcement
Nov. 14, 2024
The PCAOB has adopted a rule amendment aimed at enhancing the usefulness of audit firm registration information.
Standards
Nov. 13, 2024
The PCAOB has launched a new series of staff publications, Audit Focus, with a first edition providing insights on critical audit matters.
Inspections
Nov. 12, 2024
A new staff Spotlight publication focuses auditors on relevant considerations when performing procedures to detect, evaluate, and make communications about illegal acts by a company under audit.
Inspections
Nov. 8, 2024
The PCAOB has revoked the registration of a Chinese firm for repeatedly violating PCAOB reporting rules and failing to cooperate with a Board investigation.
Enforcement
Nov. 8, 2024
At a Nov. 14 open meeting, the PCAOB will consider adopting a rule amendment aimed at enhancing the PCAOB’s registration program.
Standards
Nov. 7, 2024
The PCAOB has announced the agenda for the November 12 meeting of its Standards and Emerging Issues Advisory Group.
About the PCAOB
Nov. 4, 2024
The PCAOB has updated its standard-setting and rulemaking agendas following significant modernization progress in 2024.
Standards
Oct. 25, 2024
Investor Bulletin: Audit Committee and Independent Auditor Dialogue
Information for Investors
Oct. 23, 2024
The PCAOB has posted three initial resources – a practice aid, comparison document, and webinar – related to the implementation of the PCAOB’s new quality control standard.
Standards