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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
Oct. 31, 2024
The PCAOB has published a new supplement to its staff guidance concerning the remediation process.
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
Oct. 18, 2024
The PCAOB has concluded its 2024 Conference on Auditing and Capital Markets, which attracted over 200 participants from around the world.
Economic Analysis
Sep. 25, 2024
A new staff report provides observations from the PCAOB’s target team, a group of inspectors who focus on emerging audit risks and other topics.
Inspections
Sep. 16, 2024
A new PCAOB staff Spotlight publication highlights common deficiencies, good practices, and other reminders related to auditor independence.
Inspections
Sep. 9, 2024
A new PCAOB staff report shares inspection observations related to bank financial reporting audits, including good practices.
Inspections
Aug. 15, 2024
The PCAOB released 2023 annual inspection reports, a new Spotlight on 2023 inspection findings, and website enhancements for inspection data.
Inspections
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. 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
May 6, 2024
A new PCAOB staff report highlights important auditing considerations related to commercial real estate.
Inspections
Apr. 30, 2024
A new PCAOB staff report shares observations on how root cause analysis can drive audit quality.
Inspections
Apr. 29, 2024
Investor Advisory: PCAOB Investor Advisory Group Requests Public Submit Examples of Critical or Key Audit Matters
Information for Investors
Apr. 26, 2024
Investor Bulletin: Opportunity To Comment on Proposals To Enhance Transparency Into Audits and Audit Firms
Information for Investors
Apr. 18, 2024
A new PCAOB staff report shares observations that can help auditors properly test information produced by companies and external sources.
Inspections
Apr. 11, 2024
The PCAOB has released its 2023 Annual Report, which summarizes its operations and financial results from last year.
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