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Aug. 15, 2024
The PCAOB released 2023 annual inspection reports, a new Spotlight on 2023 inspection findings, and website enhancements for inspection data.
Inspections
Aug. 7, 2024
On September 12, 2024, Board Member Kara M. Stein will host a PCAOB forum in Denver for auditors of small businesses and broker-dealers.
About the PCAOB
Jul. 29, 2024
The PCAOB is seeking nominations for members of its Investor Advisory Group and Standards and Emerging Issues Advisory Group.
About the PCAOB
Jul. 25, 2024
The PCAOB’s report on 2023 broker-dealer audits provides good practices and reminders to address high deficiency rates.
Inspections
Jul. 22, 2024
A new staff Spotlight shares observations from PCAOB staff outreach related to the use of generative artificial intelligence in audits and financial reporting.
Inspections
Jun. 27, 2024
Investor Bulletin: Opportunity To Comment on Proposal To Enhance How Auditors Address Certain Assessed Risks of Material Misstatement
Information for Investors
Jun. 18, 2024
The PCAOB has sanctioned De Visser Gray LLP for quality control violations related to audit methodology, critical audit matters, independence, audit committee communications, and Form AP.
Enforcement
Jun. 18, 2024
The PCAOB has sanctioned two firms for violations of rules related to required reporting.
Enforcement
Jun. 12, 2024
The PCAOB has adopted an updated rule to strengthen accountability for contributing to firm violations.
Standards
Jun. 12, 2024
PCAOB has updated its standards to clarify auditor responsibilities when using technology-assisted analysis.
Standards
Jun. 12, 2024
The PCAOB has issued a proposal that would strengthen and clarify the auditor’s responsibilities when designing and performing substantive analytical procedures.
Standards
Jun. 11, 2024
A new Spotlight provides high-level observations and takeaways from conversations with more than 200 audit committee chairs that PCAOB staff held in 2023.
Inspections
Jun. 10, 2024
The PCAOB has sanctioned L&L CPAs, PA and three associated individuals for violations related to quality control, audit failures, and Form AP deadlines.
Enforcement
Jun. 7, 2024
At a June 12 open meeting, the PCAOB will consider a proposal for a new standard, along with adoption of amendments to auditing standards and a PCAOB rule.
Standards
May 21, 2024
Imposing a $400,000 fine, the PCAOB has sanctioned MaloneBailey, LLP for pervasive quality control violations.
Enforcement
May 14, 2024
The PCAOB has revised its standard-setting, research, and rulemaking agendas to reflect 2024 progress.
Standards
May 13, 2024
The PCAOB has adopted a new quality control standard with an integrated, risk-based approach designed to drive continuous improvement in audit quality.
Standards
May 13, 2024
To protect investors by solidifying the foundation of every audit, the PCAOB has adopted a new standard addressing general principles and responsibilities of the auditor when conducting an audit.
Standards
May 8, 2024
At a May 13 open meeting, the PCAOB will consider adopting new standards on (1) general responsibilities of the auditor in conducting an audit and (2) quality control.
Standards
May 7, 2024
The PCAOB has sanctioned three auditors for failures relating to obtaining audit evidence, exercising professional skepticism, and other violations.
Enforcement