Forum for Auditors of Small Businesses and Broker-Dealers

In September 2021, the PCAOB announced that its Forum for Auditors of Small Businesses and Broker-Dealers would not take place in person in 2021 due to the COVID-19 pandemic.

The following resources are offered in place of the in-person Forum.

Opening Remarks (PCAOB Acting Chairperson Duane M. DesParte)

Information for Both Auditors of Small Businesses and Auditors of Broker-Dealers

Office of the Chief Auditor Update (PCAOB Staff)


Division of Enforcement and Investigations Update (PCAOB Staff)


    Information for Auditors of Small Businesses

    Division of Registration and Inspections Update (PCAOB Staff)


    Illustrative Examples for Auditors of Small Businesses (PCAOB Staff)


    Information for Auditors of Broker-Dealers

    Division of Registration and Inspections Update (PCAOB Staff)


    Illustrative Examples for Auditors of Broker-Dealers (PCAOB Staff)


    Financial Industry Regulatory Authority (FINRA) Update (FINRA Staff)


    Small Business and Broker-Dealer Forums