All Resources Updates

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.

About the PCAOB
Mar. 21, 2024

The PCAOB’s Office of the Investor Advocate marks a first year of progress and accomplishment.

Information for Investors
Mar. 21, 2024

Investor Bulletin: Commemorating the PCAOB’s Office of the Investor Advocate’s One-Year Anniversary

Information for Investors
Mar. 12, 2024

Investor Bulletin: Opportunity To Comment on Proposal To Protect Investors From False or Misleading Statements About PCAOB Registration and Oversight

Information for Investors
Jan. 30, 2024

A PCAOB staff report provides insights and reminders for auditors regarding potential factors contributing to high deficiency rates in broker-dealer engagements.

Inspections
Dec. 21, 2023

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
Dec. 20, 2023

In a new staff report, the PCAOB’s staff has outlined 2024 inspection priorities, with a focus on driving improvements in audit quality.

Inspections