Audit Practitioner Fellowship

The Public Company Accounting Oversight Board (PCAOB) maintains an Audit Practitioner Fellowship Program for interested audit practitioners to join the Office of the Chief Auditor as full-time employees for a two-year term. Audit Practitioner fellows work with the staff on standard-setting and research projects and staff guidance, among other responsibilities.

Application Process

The application period will close on Friday, May 15, 2026.

Interested candidates should apply to the posted position through our PCAOB Careers page and upload the following information as part of the application process:

  1. A curriculum vitae.
  2. A cover letter that summarizes the candidate's qualifications and understanding of and interest in the Sarbanes-Oxley Act and the mission of the PCAOB, including a description of the applicant's goals and expectations for the fellowship.
  3. A 1,000 to 1,500-word essay written by the candidate independently. The essay should focus on a topic in accounting, auditing, or corporate reporting that either currently affects, or may in the future, affect audits of U.S. public companies or SEC-registered broker-dealers. The essay should explore how the selected topic advances efforts of the Office of the Chief Auditor to support the PCAOB’s mission of protecting investors and furthering the public interest in the preparation of informative, accurate, and independent audit reports.
  4. Two letters of reference.

Selection

Applications are reviewed by the Office of the Chief Auditor and selections are made based on applicant qualifications.

Compensation, Benefits, Timing, and Other Relevant Information

Fellowships are full-time positions at the PCAOB. Fellowships will start on a mutually agreed-upon date and continue for two years, unless terminated earlier by either party.

Fellows can work at the PCAOB’s Washington, DC (Headquarters) or New York, NY offices. 

At the PCAOB, we offer a highly competitive compensation and benefits package with a focus on the health and financial well-being of our valued team members.

We support transparency, equity, and fairness in our compensation programs and provide a reasonable estimate of the salary range, based on data-driven market analysis, for each job posting. While it is not typical for an individual to be hired at or near the top of the range, a reasonable estimate of the salary range for this role in Washington, DC (Headquarters) is $164,800/year - $258,280/year and in New York is $179,200/year - $280,720/year.

All fellows are required to abide by the PCAOB Ethics Code, which regulates employee conduct, requires financial disclosures, restricts certain outside activities while at the PCAOB, and prohibits the dissemination or disclosure of nonpublic information, among other requirements.

About the PCAOB

The PCAOB is a nonprofit corporation established by Congress, to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers registered with the U.S. Securities and Exchange Commission (SEC), including compliance reports filed pursuant to federal securities laws.

Equal Employment Opportunity

All PCAOB employees are entitled to equal opportunity and a professional work environment, free of discrimination and harassment. A workplace free of discrimination and harassment is fundamental to professional success and to the PCAOB's mission. The PCAOB will consider for employment all qualified applicants with criminal histories in a manner consistent with applicable law.