Forum for Auditors of Small Businesses and Broker-Dealers

The Public Company Accounting Oversight Board (PCAOB) has posted new video presentations to provide timely educational resources for auditors of small businesses and broker-dealers.

These resources are offered in place of the PCAOB’s in-person forums for auditors of small businesses and auditors of broker-dealers that the Board announced last month would not take place in 2020 due to the COVID-19 pandemic.

The presentations, which include accompanying slides available for download, cover the following:

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

Board Member Perspectives (PCAOB Board Member Rebekah Goshorn Jurata)

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)