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All Audit Committee Updates
Apr. 19, 2022
PCAOB sanctions two registered public accounting firms for improper use of unregistered firms.
Enforcement
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Apr. 14, 2022
PCAOB issues 2021 Annual Report.
About the PCAOB
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(PDF)
Apr. 12, 2022
PCAOB requests comment on the impact of auditing requirements related to estimates and specialists.
Standards
Read more
Apr. 5, 2022
PCAOB sanctions former KPMG Vice Chair of Audit for failure reasonably to supervise, imposing largest individual penalty ever in a settled proceeding.
Enforcement
Read more
Mar. 31, 2022
PCAOB highlights key considerations for auditors related to the invasion of Ukraine.
International
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Mar. 29, 2022
PCAOB approves charters for two new advisory groups.
About the PCAOB
Read more
Mar. 24, 2022
PCAOB shares perspective from 2021 conversations with audit committee chairs.
Audit Committees
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(PDF)
Mar. 23, 2022
The PCAOB will hold an open meeting on Tuesday, March 29, 2022, at 11:00 a.m. ET to consider adoption of charters for new advisory groups.
About the PCAOB
Read more
Mar. 21, 2022
PCAOB releases Spotlight on the use of a service provider in the confirmation process.
Inspections
Read more
(PDF)
Dec. 17, 2021
The PCAOB released updates to its Staff Guidance on Form AP and Related Voluntary Audit Report Disclosure Under AS 3101.
Standards
Read the guidance
(PDF)
Dec. 16, 2021
PCAOB makes HFCAA determinations regarding mainland China and Hong Kong.
International
Learn more
Oct. 20, 2021
PCAOB posts new resources for auditors of small businesses and broker-dealers.
Broker-Dealers & Small Businesses
View the presentations
Oct. 18, 2021
PCAOB provides preview of 2020 inspection observations.
Inspections
Read the publication
(PDF)
Oct. 7, 2021
PCAOB released staff guidance on considerations regarding the relevance and reliability of information from external sources that the auditor plans to use as audit evidence.
Standards
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(PDF)
Sep. 28, 2021
PCAOB solicits additional public comment on proposed new requirements for the lead auditor’s use of other auditors.
Standards
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Sep. 22, 2021
PCAOB adopted a new rule related to the PCAOB’s responsibilities under the Holding Foreign Companies Accountable Act (HFCAA).
International
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Sep. 20, 2021
PCAOB announces 2021 Forum for Auditors of Small Businesses and Broker-Dealers.
Broker-Dealers & Small Businesses
Learn more
Sep. 16, 2021
PCAOB will hold an open meeting on September 22 to consider adoption of a rule providing a framework related to our responsibilities under the Holding Foreign Companies Accountable Act.
International
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Aug. 19, 2021
PCAOB issues annual report on broker-dealer audits.
Inspections
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Jun. 22, 2021
The PCAOB Acting Chairperson Duane DesParte announced that he has directed staff to reassess the organization’s stakeholder engagement efforts, including revisiting for Board consideration the structure and membership of its advisory groups.
About the PCAOB
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