All Standards Updates

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
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. 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. 14, 2024

The PCAOB has adopted a rule amendment aimed at enhancing the usefulness of audit firm registration information.

Standards
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

At a Nov. 14 open meeting, the PCAOB will consider adopting a rule amendment aimed at enhancing the PCAOB’s registration program.

Standards
Nov. 7, 2024

The PCAOB has announced the agenda for the November 12 meeting of its Standards and Emerging Issues Advisory Group.

About the PCAOB
Nov. 4, 2024

The PCAOB has updated its standard-setting and rulemaking agendas following significant modernization progress in 2024.

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. 21, 2024

On November 20, 2024, Board Member Anthony C. Thompson will host a PCAOB forum in Jersey City for auditors of small businesses and broker-dealers.

About the PCAOB
Sep. 20, 2024

The PCAOB announces the agenda for the September 26 meeting of its Investor Advisory Group.

About the PCAOB
Sep. 11, 2024

On October 9, 2024, Board Member Christina Ho will host a PCAOB forum in Miami for auditors of small businesses and broker-dealers.

About the PCAOB
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
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. 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