Board Member Christina Ho To Host Miami Forum for Auditors of Small Businesses and Auditors of Broker-Dealers

The Public Company Accounting Oversight Board (PCAOB) announced today that Board Member Christina Ho will host an in-person forum on auditing in the small business environment and on auditing broker-dealers in Miami on March 18, 2025. The forum – part of a series of forums that are each hosted by a PCAOB Board Member – had been scheduled previously for October 9, 2024, but was disrupted by Hurricane Milton. The rescheduled one-day event will take place at the University of Miami.

“I look forward to being part of the dialogue in Miami and sharing perspectives on areas of auditing that are critical for innovation, economic growth, and the functioning of U.S. capital markets,” said Board Member Ho. 

Tailored to address PCAOB-registered firms auditing smaller public companies or broker-dealers, the forums provide a unique opportunity for audit firms to engage with representatives from the PCAOB and other regulators in an interactive setting. In 2024, forums were hosted by Board Members in Chicago (Chair Erica Y. Williams), Los Angeles (Board Member George R. Botic), Denver (Board Member Kara M. Stein), and Jersey City (Board Member Anthony C. Thompson).

In addition to a Q&A session with Board Member Ho, the agenda includes the following:

• Presentations by PCAOB staff from the Office of the Chief Auditor, the Division of Registration and Inspections, and the Division of Enforcement and Investigations;
• Presentation of illustrative examples related to audit risks associated with revenue, the auditor’s responsibility to identify and communicate critical audit matters to investors, heightened risk of fraud, and the importance of journal entry testing; and
• Presentations by staff of the Financial Industry Regulatory Authority (FINRA) and the U.S. Securities and Exchange Commission (SEC).

Registration Required for March 18 Miami Forum

There is no fee to attend the March 18 forum in Miami, but advance registration is required and can be completed here. Continuing Professional Education (CPE) credits are available for attendees. Forum attendees are encouraged to submit questions in advance via email. There also will be an opportunity to submit questions during the forum.

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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 Securities and Exchange Commission, including compliance reports filed pursuant to federal securities laws.

Contact

PCAOB Office of Communications and Engagement
[email protected]