PCAOB Publishes Staff Guidance Providing Examples of the Application of Paragraph .10A of AS 1105, Audit Evidence

Today, the PCAOB released new staff guidance to assist auditors in implementing paragraph .10A of AS 1105, Audit Evidence.

The staff guidance released today provides illustrative examples that can help audit firms implement the paragraph .10A requirements. The examples should be read in conjunction with the new requirements (as set forth in the adopting release) and the Board policy statement on paragraph .10A that was issued on September 18, 2025, in which the Board stated that staff guidance would be forthcoming.

This is the latest in a range of materials – including workshops, videos, online knowledge checks, and more – that the PCAOB has released to assist auditors with the implementation of new standards and rules. To find these resources and other important information, visit the Implementation Resources for PCAOB Standards and Rules page.

Firms and auditors with questions about implementing the new amendments can also connect with PCAOB staff via our website or by phone at (202) 591-4395.

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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.