All Resources Updates
Feb. 13, 2025
The PCAOB has posted a new series of knowledge checks designed to help auditors gauge their understanding of key aspects of the PCAOB’s new quality control standard.

Feb. 4, 2025
A new PCAOB staff report shares reminders, good practices, and other considerations for audit firms using the work of specialists.

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.

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.

Jan. 16, 2025
A new edition of the PCAOB’s Audit Focus series provides PCAOB staff insights for auditors regarding journal entries.

Dec. 5, 2024
A new PCAOB staff report on audit firm culture offers considerations for firms looking to improve audit quality.

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.

Dec. 4, 2024
A new edition of the PCAOB’s Audit Focus series provides PCAOB staff insights for auditors on audit committee communications.

Nov. 26, 2024
The PCAOB has posted two staff guidance documents related to the implementation of the PCAOB’s new quality control standard.

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.

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.

Oct. 31, 2024
The PCAOB has published a new supplement to its staff guidance concerning the remediation process.

Oct. 25, 2024
Investor Bulletin: Audit Committee and Independent Auditor Dialogue

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.

Oct. 18, 2024
The PCAOB has concluded its 2024 Conference on Auditing and Capital Markets, which attracted over 200 participants from around the world.

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.

Sep. 16, 2024
A new PCAOB staff Spotlight publication highlights common deficiencies, good practices, and other reminders related to auditor independence.

Sep. 9, 2024
A new PCAOB staff report shares inspection observations related to bank financial reporting audits, including good practices.

Aug. 15, 2024
The PCAOB released 2023 annual inspection reports, a new Spotlight on 2023 inspection findings, and website enhancements for inspection data.

Jul. 25, 2024
The PCAOB’s report on 2023 broker-dealer audits provides good practices and reminders to address high deficiency rates.
