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Feb. 4, 2025
A new PCAOB staff report shares reminders, good practices, and other considerations for audit firms using the work of specialists.
Inspections
Jan. 30, 2025
The PCAOB has posted a staff presentation video designed to help firms and auditors understand a firm’s risk assessment process under the PCAOB’s new quality control standard.
Standards
Jan. 28, 2025
Continuing its efforts to support smaller audit firms, the PCAOB has launched a new online resource page: Information for Smaller Audit Firms.
About the PCAOB
Jan. 16, 2025
A new edition of the PCAOB’s Audit Focus series provides PCAOB staff insights for auditors regarding journal entries.
Inspections
Jan. 15, 2025
The PCAOB has sanctioned SS Accounting and Auditing Inc. and partner for multiple violations of PCAOB rules and standards.
Enforcement
Jan. 14, 2025
Imposing a $500,000 fine, the PCAOB has sanctioned Baker Tilly US, LLP for quality control violations.
Enforcement
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