PCAOB Releases 2021 Staff Outlook for Inspections and Audit Committee Resource

Today the PCAOB released a new Spotlight publication, Staff Outlook for 2021 Inspections(PDF). The Spotlight provides an overview of the principal changes we are making to inspections in 2021 and highlights important areas of planned focus.

Auditors may find this information valuable as they plan and perform current and upcoming audits. Audit committees may also use this information, including the accompanying Audit Committee Resource: 2021 Inspections Outlook(PDF), to inform constructive dialogue with their auditors.

Both documents can be found at our Staff Publications page, along with other resources to help auditors, audit committees, investors, and preparers understand the PCAOB's activities and observations.

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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.